Beyond the depth of narratives, does the multi-layer monitoring-driven view matter in disclosure? Evidence from MENA countries

Beyond the depth of narratives, does the multi-layer monitoring-driven view matter in disclosure? Evidence from MENA countries

AbstractThis study goes beyond firm-specific characteristics to assess the role of multi-layer monitoring mechanisms on narrative disclosure in the Middle East and North Africa (MENA) regions. By using a neo-institutional perspective and analyzing data from 154 non-financial firms between 2015 and 2...

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Bibliographic Details
Main Author: Maysa Ali M. Abdallah
Format: Article
Language:English
Published: Taylor & Francis Group 2023-12-01
Series:Cogent Business & Management
Subjects:
Neo-institutional theory
multi-layer monitoring mechanisms
institutional ownership
rule of law quality
regulatory quality
depth of narratives
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2023.2213958

Internet

https://www.tandfonline.com/doi/10.1080/23311975.2023.2213958

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