Risk Disclosure and Corporate Cash Holdings

In this paper, we extend corporate disclosure and corporate cash holdings literature by testing whether corporate voluntary risk disclosure affects corporate cash holdings for a sample of Tunisian non-financial listed companies. As a measure of risk disclosure, we use manual content analysis to coun...

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Bibliographic Details
Main Authors: Issal Haj-Salem, Khaled Hussainey
Format: Article
Language:English
Published: MDPI AG 2021-07-01
Series:Journal of Risk and Financial Management
Subjects:
Online Access:https://www.mdpi.com/1911-8074/14/7/328