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Relevant bibliographies by topics / Risk disclosures

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Journal articles

Academic literature on the topic 'Risk disclosures'

Author: Grafiati

Published: 13 June 2023

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Journal articles on the topic "Risk disclosures"

1

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 (2021): 204–13. http://dx.doi.org/10.21511/imfi.18(3).2021.19.

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This study examines the role of the risk management committee as a moderating variable. The risk management committee will moderate the relationship between firm size, profitability, ownership concentration, and the size of the Enterprise Risk Management (ERM) disclosure board. The study is based on agency theory, which discusses the relationship between management and company owners and shareholders. The research sample consisted of 56 manufacturing companies in Indonesia with 224 units of analysis obtained using the purposive sampling technique. It has been proven that the risk management co

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2

Jorgensen, Bjorn N., and Michael T. Kirschenheiter. "Discretionary Risk Disclosures." Accounting Review 78, no. 2 (2003): 449–69. http://dx.doi.org/10.2308/accr.2003.78.2.449.

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We model managers' equilibrium strategies for voluntarily disclosing information about their firm's risk. We consider a multifirm setting in which the variance of each firm's future cash flow is uncertain. A manager can disclose, at a cost, this variance before offering the firm for sale in a competitive stock market with risk-averse investors. In our partial disclosure equilibrium, managers voluntarily disclose if their firm has a low variance of future cash flows, but withhold the information if their firm has highly variable future cash flows. We establish how the manager's discretionary ri

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3

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.

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This paper discusses the mandatory risk disclosures in Canada under International Financial Reporting Standards (IFRS). U.S. mandatory accounting disclosures of risk are also briefly examined, since some Canadian companies are cross-listed in the US. Mandatory disclosures of risk under the Basel II and Basel III Accords for the international regulation of banks are discussed as well as the assessment of ERM by Standard & Poor’s. The risk disclosures in the Management Discussion & Analysis (MD&A) section of the annual report prescribed by the Canadian Securities Administrators (CSA)

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4

Roulstone, Darren T. "Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures." Accounting Horizons 13, no. 4 (1999): 343–63. http://dx.doi.org/10.2308/acch.1999.13.4.343.

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This study compares the disclosures about derivatives and market risk made by 25 SEC registrants in the years before (1996) and after (1997) the adoption of Financial Reporting Release No. 48 (SEC 1997) (FRR No. 48). FRR No. 48 requires firms to disclose how they account for derivatives and provide quantitative and qualitative disclosures about exposure to market risk. Market risk disclosures, encouraged but not required under FAS No. 119, improved greatly under FRR No. 48 but varied widely in detail and clarity. The majority of registrants provided quantitative and qualitative disclosures of

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5

Murata, Rio, and Shigeyuki Hamori. "ESG Disclosures and Stock Price Crash Risk." Journal of Risk and Financial Management 14, no. 2 (2021): 70. http://dx.doi.org/10.3390/jrfm14020070.

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In this study, we investigate the relationship between environmental, social, and governance (ESG) disclosures and stock price crash risk. A stock price crash is a dreadful event for market participants. Thus, exploring stock price crash determinants is helpful for investment decisions and risk management. In this study, we use samples of major market index components in Europe, the United States, and Japan to perform regression analyses, after controlling for other potential stock price crash determinants. We estimate static two-way fixed-effect models and dynamic GMM models. We find that coe

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6

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 (1999): 251–80. http://dx.doi.org/10.2308/accr.1999.74.3.251.

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The paper provides early evidence on the informativeness of commodity price risk measures required by the Securities and Exchange Commission's new market risk disclosure rules (SEC 1997). I use existing disclosures of oil and gas producers (O&G) to obtain proxies for the tabular and sensitivity analysis disclosures required by the new SEC rules. I find that proxies for the tabular and the sensitivity analysis format are significantly associated with O&G firms' stock return sensitivities to oil and gas price movements. This finding casts doubt on claims that the new market risk disclosu

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7

Gunawan, Juniati, and Criselda Elsa. "RISK DISCLOSURES IN THE MOST ADMIRED COMPANY’S REPUTATION." Media Riset Akuntansi, Auditing & Informasi 20, no. 2 (2020): 247. http://dx.doi.org/10.25105/mraai.v20i2.7628.

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<p>This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 companies which provided all data required. Using content analysis to calculate risk disclosures as independent variable and company's reputation by the Corporate Image Index (CII) as dependent variable, this study shows that risk disclosures has a significant influence on the company's reputation.</p><p>The results provide

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8

Madsen, Joshua M., and Jeff L. McMullin. "Economic Consequences of Risk Disclosures: Evidence from Crowdfunding." Accounting Review 95, no. 4 (2019): 331–63. http://dx.doi.org/10.2308/accr-52641.

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ABSTRACT On September 20, 2012, the rewards-based crowdfunding platform Kickstarter.com added a “risks and challenges” section to all project pages. While the section header became a mandatory part of the platform, discussion of risks within that section is voluntary and unverified, making this setting particularly useful for identifying the effects of disclosure on both crowdfunders and entrepreneurs. Consistent with increased salience of risks, we find that backer support for high-risk projects decreases after the introduction of this section, but that lengthier risk disclosures mitigate thi

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9

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 (2019): 1950017. http://dx.doi.org/10.1142/s1094406019500173.

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This paper investigates the value relevance of risk disclosures relating to the use of financial instruments in the Australian metals and mining sector. The metals and mining sector is the largest sector in Australia by the number of companies and includes several of the world’s largest diversified resource producers. Using a manually constructed disclosure index based on AASB 7 Financial Instruments: Disclosures, we find that financial instrument-related risk disclosures provide useful information to equity investors. In terms of individual risk category, liquidity risk is shown to be the mos

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10

Buckby, Sherrena, Gerry Gallery, and Jiacheng Ma. "An analysis of risk management disclosures: Australian evidence." Managerial Auditing Journal 30, no. 8/9 (2015): 812–69. http://dx.doi.org/10.1108/maj-09-2013-0934.

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Purpose – Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators internationally. This paper seeks to contribute to the literature by investigating how listed Australian companies disclose RM information in annual report governance statements in accordance with the Australian Securities Exchange (ASX) corporate governance framework. Design/methodology/approach – To address this study’s research questions and related hypotheses, the authors examine the top 300 ASX-listed compani

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