thesis subject :
Digital Governance and Litigation Risk Disclosure: A Comparative Study of Eight Economies
Thesis start date :
September 2025
Name of thesis supervisor(s) :
Alberto Arbulu
Thesis abstract :
This PhD investigates litigation risk disclosure and financial transparency through a comparative analysis of IAS 37 and IFRS 9 across eight economies, focusing on how governance structures, macroeconomic conditions, and digital compliance tools shape disclosure quality.
