COVID-19 disclosure: a novel measurement and annual report uncertainty

Mahmoud Elmarzouky*, Khaldoon Albitar, ATM Enayet Karim, Ahmed Saber Moussa

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Original languageEnglish
Number of pages12
JournalJournal of Risk and Financial Management
Issue number12
Publication statusPublished - 19 Dec 2021

Bibliographical note

© 2021 by the authors. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license ( 4.0/).


  • COVID-19 disclosure
  • Annual report uncertainty
  • Board size
  • Independent directors
  • Textual analysis

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