Статті в журналах з теми "Risk disclosures"
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Agustina, Linda, Kuat Waluyo Jati, Niswah Baroroh, Ardian Widiarto, and Pery N. Manurung. "Can the risk management committee improve risk management disclosure practices in Indonesian companies?" Investment Management and Financial Innovations 18, no. 3 (September 6, 2021): 204–13. http://dx.doi.org/10.21511/imfi.18(3).2021.19.
Jorgensen, Bjorn N., and Michael T. Kirschenheiter. "Discretionary Risk Disclosures." Accounting Review 78, no. 2 (April 1, 2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.
Maingot, Michael, Tony Quon, and Daniel Zeghal. "The disclosure of enterprise risk management (ERM) information: An overview of Canadian regulations for risk disclosure." Journal of Governance and Regulation 2, no. 4 (2013): 13–21. http://dx.doi.org/10.22495/jgr_v2_i4_p2.
Roulstone, Darren T. "Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures." Accounting Horizons 13, no. 4 (December 1, 1999): 343–63. http://dx.doi.org/10.2308/acch.1999.13.4.343.
Murata, Rio, and Shigeyuki Hamori. "ESG Disclosures and Stock Price Crash Risk." Journal of Risk and Financial Management 14, no. 2 (February 7, 2021): 70. http://dx.doi.org/10.3390/jrfm14020070.
Rajgopal, Shivaram. "Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers." Accounting Review 74, no. 3 (July 1, 1999): 251–80. http://dx.doi.org/10.2308/accr.1999.74.3.251.
Gunawan, Juniati, and Criselda Elsa. "RISK DISCLOSURES IN THE MOST ADMIRED COMPANY’S REPUTATION." Media Riset Akuntansi, Auditing & Informasi 20, no. 2 (September 30, 2020): 247. http://dx.doi.org/10.25105/mraai.v20i2.7628.
Madsen, Joshua M., and Jeff L. McMullin. "Economic Consequences of Risk Disclosures: Evidence from Crowdfunding." Accounting Review 95, no. 4 (October 22, 2019): 331–63. http://dx.doi.org/10.2308/accr-52641.
Thai, Kevin Huu Phat, and Jacqueline Birt. "Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector." International Journal of Accounting 54, no. 04 (December 2019): 1950017. http://dx.doi.org/10.1142/s1094406019500173.
Buckby, Sherrena, Gerry Gallery, and Jiacheng Ma. "An analysis of risk management disclosures: Australian evidence." Managerial Auditing Journal 30, no. 8/9 (October 5, 2015): 812–69. http://dx.doi.org/10.1108/maj-09-2013-0934.
Kravet, Todd, and Volkan Muslu. "Textual risk disclosures and investors’ risk perceptions." Review of Accounting Studies 18, no. 4 (May 7, 2013): 1088–122. http://dx.doi.org/10.1007/s11142-013-9228-9.
Mihaela, Mocanu, Grose Christos, and Kargidis Theodoros. "Readability of Operational Risk Disclosures of Banks." Studies in Business and Economics 14, no. 3 (December 1, 2019): 108–16. http://dx.doi.org/10.2478/sbe-2019-0047.
Elgammal, Mohammed M., Khaled Hussainey, and Fatma Ahmed. "Corporate governance and voluntary risk and forward-looking disclosures." Journal of Applied Accounting Research 19, no. 4 (November 12, 2018): 592–607. http://dx.doi.org/10.1108/jaar-01-2017-0014.
Martikainen, Minna, Juha Kinnunen, Antti Miihkinen, and Pontus Troberg. "Board’s financial incentives, competence, and firm risk disclosure." Journal of Applied Accounting Research 16, no. 3 (November 9, 2015): 333–58. http://dx.doi.org/10.1108/jaar-10-2014-0117.
Zhang, Xuan, Dennis Taylor, Wen Qu, and Judith Oliver. "Corporate risk disclosures: Influence of institutional shareholders and audit committee." Corporate Ownership and Control 10, no. 4 (2013): 341–54. http://dx.doi.org/10.22495/cocv10i4c3art5.
McAnally, Mary Lea. "Banks, Risk, and FAS105 Disclosures." Journal of Accounting, Auditing & Finance 11, no. 3 (July 1996): 453–90. http://dx.doi.org/10.1177/0148558x9601100313.
Gao, Lei, Thomas G. Calderon, and Fengchun Tang. "Public companies' cybersecurity risk disclosures." International Journal of Accounting Information Systems 38 (September 2020): 100468. http://dx.doi.org/10.1016/j.accinf.2020.100468.
Hodder, Leslie, Lisa Koonce, and Mary Lea McAnally. "SEC Market Risk Disclosures: Implications for Judgment and Decision Making." Accounting Horizons 15, no. 1 (March 1, 2001): 49–70. http://dx.doi.org/10.2308/acch.2001.15.1.49.
Kothari, S. P., Xu Li, and James E. Short. "The Effect of Disclosures by Management, Analysts, and Business Press on Cost of Capital, Return Volatility, and Analyst Forecasts: A Study Using Content Analysis." Accounting Review 84, no. 5 (September 1, 2009): 1639–70. http://dx.doi.org/10.2308/accr.2009.84.5.1639.
Serrasqueiro, Rogério Marques, and Tânia Sofia Mineiro. "Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies." Contaduría y Administración 63, no. 2 (April 10, 2018): 34. http://dx.doi.org/10.22201/fca.24488410e.2018.1615.
Coulmont, Michel, Sylvie Berthelot, and Caroline Talbot. "Risk disclosure and firm risk: Evidence from Canadian firms." Risk Governance and Control: Financial Markets and Institutions 10, no. 1 (2020): 52–60. http://dx.doi.org/10.22495/rgcv10i1p4.
Waikar, Vilas G., and Sigfred Fernandes. "Distress Analysis and Risk Score of Hotels." International Journal of Risk and Contingency Management 9, no. 3 (July 2020): 1–14. http://dx.doi.org/10.4018/ijrcm.2020070101.
Yusoff, Haslinda, Faizah Darus, Mustaffa Mohamed Zain, Yussri Sawani, and Tamoi Janggu. "ENVIRONMENTAL RISK DISCLOSURE PRACTICE IN MALAYSIA: AN EMPHASIS ON PLANTATION INDUSTRY." Management and Accounting Review (MAR) 18, no. 1 (April 30, 2019): 117. http://dx.doi.org/10.24191/mar.v18i1.703.
Dobler, Michael, Kaouthar Lajili, and Daniel Zéghal. "Corporate environmental sustainability disclosures and environmental risk." Journal of Accounting & Organizational Change 11, no. 3 (September 7, 2015): 301–32. http://dx.doi.org/10.1108/jaoc-10-2013-0081.
Harker, Callan, Maureen Hassall, Paul Lant, Nikodem Rybak, and Paul Dargusch. "What Can Machine Learning Teach Us about Australian Climate Risk Disclosures?" Sustainability 14, no. 16 (August 12, 2022): 10000. http://dx.doi.org/10.3390/su141610000.
Hodder, Leslie, and Mary Lea McAnally. "SEC Market-Risk Disclosures: Enhancing Comparability." Financial Analysts Journal 57, no. 2 (March 2001): 62–78. http://dx.doi.org/10.2469/faj.v57.n2.2434.
Barth, Mary E. "Discussion: “Banks, Risk, and FAS105 Disclosures”." Journal of Accounting, Auditing & Finance 11, no. 3 (July 1996): 491–95. http://dx.doi.org/10.1177/0148558x9601100314.
Hsu, Audrey Wen-hsin, Hamid Pourjalali, and Yi-Ju Song. "Fair value disclosures and crash risk." Journal of Contemporary Accounting & Economics 14, no. 3 (December 2018): 358–72. http://dx.doi.org/10.1016/j.jcae.2018.10.003.
Wasiuzzaman, Shaista, Fook Lye Kevin Yong, Sheela Devi D. Sundarasen, and Noor Shahaliza Othman. "Impact of disclosure of risk factors on the initial returns of initial public offerings (IPOs)." Accounting Research Journal 31, no. 1 (May 8, 2018): 46–62. http://dx.doi.org/10.1108/arj-09-2016-0122.
Zhang, XuanXuan, Dennis Taylor, Victoria Wise, and Wen Qu. "Institutional ownership, audit committee and risk disclosure – Evidence from Australian stock market." Corporate Board role duties and composition 9, no. 3 (2013): 66–81. http://dx.doi.org/10.22495/cbv9i3art6.
Palmer, Richard J., and Thomas V. Schwarz. "Improving the FASB's Requirements for Off-Balance-Sheet Market Risk Disclosures." Journal of Accounting, Auditing & Finance 10, no. 3 (July 1995): 521–40. http://dx.doi.org/10.1177/0148558x9501000306.
Al-Hadi, Ahmed, Mostafa Monzur Hasan, and Ahsan Habib. "Risk Committee, Firm Life Cycle, and Market Risk Disclosures." Corporate Governance: An International Review 24, no. 2 (July 14, 2015): 145–70. http://dx.doi.org/10.1111/corg.12115.
Wei, Lu, Guowen Li, Jianping Li, and Xiaoqian Zhu. "Bank risk aggregation with forward-looking textual risk disclosures." North American Journal of Economics and Finance 50 (November 2019): 101016. http://dx.doi.org/10.1016/j.najef.2019.101016.
Badia, Marc, Mary E. Barth, Miguel Duro, and Gaizka Ormazabal. "Firm Risk and Disclosures about Dispersion of Asset Values: Evidence from Oil and Gas Reserves." Accounting Review 95, no. 1 (May 1, 2019): 1–29. http://dx.doi.org/10.2308/accr-52445.
Filzen, Joshua J. "The Information Content of Risk Factor Disclosures in Quarterly Reports." Accounting Horizons 29, no. 4 (June 1, 2015): 887–916. http://dx.doi.org/10.2308/acch-51175.
Rose, Jacob M., Carolyn Strand Norman, and Anna M. Rose. "Perceptions of Investment Risk Associated with Material Control Weakness Pervasiveness and Disclosure Detail." Accounting Review 85, no. 5 (September 1, 2010): 1787–807. http://dx.doi.org/10.2308/accr.2010.85.5.1787.
Saidi, Fethi. "Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks." Asian Journal of Business and Accounting 15, no. 1 (June 30, 2022): 103–47. http://dx.doi.org/10.22452/ajba.vol15no1.4.
Morris, Louis A., Michael B. Mazis, and David Brinberg. "Risk Disclosures in Televised Prescription Drug Advertising to Consumers." Journal of Public Policy & Marketing 8, no. 1 (January 1989): 64–80. http://dx.doi.org/10.1177/074391568900800106.
Taylor, Eileen, and Jennifer Riley. "Leveling the playing field for less-sophisticated non-professional investors." Journal of Capital Markets Studies 1, no. 1 (October 13, 2017): 36–57. http://dx.doi.org/10.1108/jcms-10-2017-004.
Neri, Lorenzo, and Antonella Russo. "Risk Disclosures in the Annual Reports of Italian Listed Companies." FINANCIAL REPORTING, no. 3 (June 2014): 141–68. http://dx.doi.org/10.3280/fr2013-003007.
Nelson, Mark W., and Kathy K. Rupar. "Numerical Formats within Risk Disclosures and the Moderating Effect of Investors' Concerns about Management Discretion." Accounting Review 90, no. 3 (September 1, 2014): 1149–68. http://dx.doi.org/10.2308/accr-50916.
Yen, Ju-Chun, Shu-Hsing Li, and Kuo-Tay Chen. "Product market competition and firms’ narrative disclosures: evidence from risk factor disclosures." Asia-Pacific Journal of Accounting & Economics 23, no. 1 (January 22, 2015): 43–74. http://dx.doi.org/10.1080/16081625.2014.1003569.
Backmon, Ida Robinson, and Donn W. Vickrey. "An Empirical Examination of the Relationship between Bond Risk Premiums and Loss Contingency Disclosures." Journal of Accounting, Auditing & Finance 12, no. 2 (April 1997): 179–98. http://dx.doi.org/10.1177/0148558x9701200204.
Ng, Sin Huei, and Chen Suen Lee. "Does IPO prospectus in Malaysia disclose relevant risk?" Asia-Pacific Journal of Business Administration 11, no. 4 (October 7, 2019): 301–23. http://dx.doi.org/10.1108/apjba-08-2019-0164.
Ramabulana, Khuthadzo, and Riyad Moosa. "Disclosure of Risks and Opportunities in the Integrated Reports of South African Banks." Journal of Risk and Financial Management 15, no. 12 (November 24, 2022): 551. http://dx.doi.org/10.3390/jrfm15120551.
Savitri, Enni, Tatang Ary Gumanti, and Nelly Yulinda. "Enterprise risk-based management disclosures and firm value of Indonesian finance companies." Problems and Perspectives in Management 18, no. 4 (December 21, 2020): 414–22. http://dx.doi.org/10.21511/ppm.18(4).2020.33.
Janggu, Tamoi, Yussri Sawani, Haslinda Yusoff, Faizah Darus, and Mustaffa Mohamed Zain. "DOES SOCIAL RISK MANAGEMENT MATTER? INFLUENCING FACTORS AND THEIR LINK TO FIRMS’ FINANCIAL PERFORMANCES." Management and Accounting Review (MAR) 16, no. 2 (December 31, 2017): 1. http://dx.doi.org/10.24191/mar.v16i2.669.
Gupta, Khushboo, T. V. Raman, O. S. Deol, and Kanishka Gupta. "Impact of risk disclosures on IPO performance: Evidence from India." Finance: Theory and Practice 25, no. 6 (December 22, 2021): 128–44. http://dx.doi.org/10.26794/2587-5671-2020-25-6-128-144.
Bao, Yang, and Anindya Datta. "Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures." Management Science 60, no. 6 (June 2014): 1371–91. http://dx.doi.org/10.1287/mnsc.2014.1930.
Waikar, Vilas G., Purva Hegde Desai, and Nilesh Anil Borde. "Risk and risk management disclosures: evidence from hotels in Goa." International Journal of Qualitative Research in Services 2, no. 2 (2015): 99. http://dx.doi.org/10.1504/ijqrs.2015.076913.