Libros sobre el tema "Risk disclosures"

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1

Kissing, Philipp. Corporate Disclosures and Financial Risk Assessment. Wiesbaden: Springer Fachmedien Wiesbaden, 2016. http://dx.doi.org/10.1007/978-3-658-12460-1.

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2

Russell, Marcia L. Property disclosures: The real estate professional's guide to reducing risk. Chicago: Dearborn Real Estate Education, 2003.

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3

Financial Accounting Foundation. Governmental Accounting Standards Board. Guide to implementation of GASB statement 40 on deposit and investment risk disclosures: Questions and answers. Norwalk, CT: Governmental Accounting Standards Board, 2003.

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4

Veltri, Stefania. Mandatory Non-financial Risk-Related Disclosure. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47921-3.

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5

Prodhan, Bimal. Multinational accounting: Segment disclosure and risk. London: Croom Helm, 1986.

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6

Multinational accounting: Segment disclosure and risk. London: Croom Helm, 1986.

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7

Polizzi, Salvatore. Risk Disclosure in the European Banking Industry. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93967-0.

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8

Board, Securities and Investments. Cold calling, client money, risk disclosure: The new approach. London: Securities and Investments Board, 1989.

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9

Boritz, J. Efrim. Approaches to dealing with risk and uncertainty. Toronto, Canada: CICA, 1990.

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10

Trindade, F. A. Disclosure of risks in proposed medical treatment. London: Stevens, 1993.

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11

Polinsky, A. Mitchell. Mandatory versus voluntary disclosure of product risks. Cambridge, MA: Harvard Law School, 2006.

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12

Cooper, David. Leadership Risk. New York: John Wiley & Sons, Ltd., 2010.

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13

Baram, Michael S. Transnational corporations and industrial hazards disclosure. New York: United Nations, 1991.

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14

Duncan, Austin y World Resources Institute, eds. Coming clean: Corporate disclosure of financially significant environmental risks. Washington, D.C: World Resources Institute, 2000.

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15

Wang, Leonard W. Managing legal risk in the financial reporting process. 2a ed. Arlington, VA: Tax Management Inc., 2010.

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16

Wang, Leonard W. Managing legal risk in the financial reporting process. [United States]: Tax Management Inc., 2006.

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17

Board, Financial Accounting Standards. Disclosure of information about financial instruments with off-balance-sheet risk and financialinstruments with concentrations of credit risk. Norwalk,Cn: Financial Accounting Standards Board, 1990.

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18

Solomon, Jill Frances. The relevance of foreign exchange risk management and foreign exchange risk disclosure to UK institutional investors: Empirical evidence. Sheffield: Sheffield University, School of Management, 1997.

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19

Zhou, Tingting. Zhongguo shang shi gong si feng xian xin xi pi lu xing wei yan jiu: Research on risk information disclosure of Chinese listed companies. Beijing Shi: Jing ji guan li chu ban she, 2016.

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20

Risky writing: Self-disclosure and self-transformation in the classroom. Amherst: University of Massachusetts Press, 2001.

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21

American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties. Disclosure of certain significant risks and uncertainties and financial flexibility: Exposure draft [of] proposed statement of position, March 31, 1993. New York, N.Y: AICPA, 1993.

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22

Drees, Burkhard. Welfare effects of transparency in foreign exchange markets: The role of hedging opportunities. [Washington, D.C.]: International Monetary Fund, International Capital Markets Department, 2002.

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23

American Institute of Certified Public Accountants. Task Force on Risks and Uncertainties. Report of the Task Force on Risks and Uncertainties. New York, N.Y: American Institute of Certified Public Accountants, 1987.

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24

Rankine, Denzil. Commercial due diligence: A guide to reducing risk in acquisitions. London: Financial Times Management, 1999.

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25

Solomon, Jill Frances. A survey of UK institutional investors' attitudes towards corporate governance and corporate risk disclosure. Sheffield: Sheffield University, School of Management, 1999.

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26

Jahmani, Yousef Faraj. Multinational accounting: Disclosure and risk in segmental financial reporting : an empirical and comparative study. Birmingham: University of Birmingham, 1990.

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27

Serviceleistungen und Vertragsannahme- und -kontrollprozesse in der Versicherungswirtschaft. Frankfurt am Main: P. Lang, 1996.

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28

Bianco, Katalina M. Compliance risk manual: Guidance and checklists. [Chicago]: CCH, 2003.

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29

Reporting interest rate swaps: The association of disclosure quality with credit risk and ownership structure. New York: Garland Pub., 1994.

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30

D, Afifi Tamara y Afifi Walid A, eds. Uncertainty, information management, and disclosure decisions: Theories and applications. New York: Routledge, 2009.

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31

Law Development Commission of Zimbabwe. Final report: The question of materiality in the duty of disclosure in insurance and allied questions. [Harare]: The Commission, 1996.

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32

Board, Financial Accounting Standards. Disclosure of information about financial instruments with off-balance-sheet risk and financialinstruments with concentrations of credit risk: Proposed statement of financial accounting standards. Norwalk, Conn: FASB, 1989.

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33

Bernard, Henri. Information, liquidity and risk in the international interbank market: Implicit guarantees and private credit market failure. Basel, Switzerland: Bank for International Settlements, Monetary and Economic Dept., 2000.

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34

Bugmann, Daniel. Die Offenlegung von Ausserbilanzgeschäften: Ein Konzeptvorschlag unter Berücksichtigung der schweizerischen und internationalen Entwicklungen. Bern: P. Haupt, 1996.

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35

Cooper, David. Leadership risk: A guide for private equity and strategic investors. [Hoboken]: John Wiley & Sons, 2010.

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36

Cooper, David. Leadership risk: A guide for private equity and strategic investors. [Hoboken]: John Wiley & Sons, 2010.

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37

Cooper, David. Leadership risk: A guide for private equity and strategic investors. [Hoboken]: John Wiley & Sons, 2010.

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38

W, Saxton James y Finkelstein Maggie M, eds. Sorry works! 2.0: Disclosure, apology, and relationships prevent medical malpractice claims. Bloomington, Ind: AuthorHouse, 2010.

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39

Meulen, B. M. J. van der. Vertrouwelijk gegeven: Juridische beschouwingen over de verstrekking van bedrijfsgegevens aan de overheid en het beheer daarvan door de overheid. Deventer: Kluwer, 1999.

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40

American Institute of Certified Public Accountants., ed. Illustrations of the disclosure of information about financial instruments with off-balance sheet risk and financial instruments with concentrations of credit risk: A survey of the application of FASB statement no. 105. New York, N.Y: American Institute of Certified Public Accountants, 1992.

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41

Kane, Edward J. Designing financial safety nets to fit country circumstances. Washington, DC: World Bank, Development Research Group, Finance, 2000.

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42

1986-, Malafronte Irma, ed. Capital requirements, disclosure, and supervision in the European insurance industry: New challenges towards Solvency II. Houndmills, Basingstoke, Hampshire: Palgrave Macmillan, 2014.

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43

Risks and reporting of off-balance-sheet (OBS) activities in commercial banking. New York: Garland Pub., 1994.

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44

Office, General Accounting. Information systems: VA computer control weaknesses increase risk of fraud, misuse, and improper disclosure : report to the Secretary of Veterans Affairs. Washington, D.C. (P.O. Box 37050 Washington 20013): The Office, 1998.

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45

Zarin, Donald. The Foreign Corrupt Practices Act 2009: Coping with heightened enforcement risks. New York, N.Y: Practising Law Institute, 2009.

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46

United States. Congress. House. Committee on Energy and Commerce. Radon Awareness and Disclosure Act of 1994: Report together with additional and dissenting views (to accompany H.R. 2448) (including cost estimate of the Congressional Budget Office). [Washington, D.C.?: U.S. G.P.O., 1994.

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47

Hung, Angela, Aileen Heinberg y Joanne Yoong. Do Risk Disclosures Affect Investment Choice? RAND Corporation, 2010. http://dx.doi.org/10.7249/wr788.

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48

Kissing, Philipp. Corporate Disclosures and Financial Risk Assessment: A Dichotomous Data-Analytical Approach Using Multivariate Scoring Models and Scenario Techniques. Springer Gabler. in Springer Fachmedien Wiesbaden GmbH, 2016.

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49

Kissing, Philipp. Corporate Disclosures and Financial Risk Assessment: A Dichotomous Data-Analytical Approach Using Multivariate Scoring Models and Scenario Techniques. Springer Gabler, 2016.

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50

Simon, Gleeson. Part VI Bank Group Supervision, 27 Pillar 3—Disclosure Requirements. Oxford University Press, 2018. http://dx.doi.org/10.1093/law/9780198793410.003.0027.

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Resumen
The Basel pillar 3 regime constitutes a disclosure regime for regulated banks. The aim is to provide sufficient transparency for investors to ensure that the price which banks pay to raise capital in the market reflects the level of risk undertaken by the bank. The pillar 3 regime was restructured in 2015, and is in the process of being further restructured. This chapter discusses the March 2017 standards which were broadly brought into force as from 2017. The most important change introduced by the 2017 standards is the formalisation of the disclosure templates. Regulators have struggled with banks over pillar 3 disclosures for many years — in effect, each bank sought to present information in a way which is most relevant to oits particular business and structure, whereas regulators seek to achieve comparability across banks with different businesses and structures. This process has resulted in a tightening of disclosure standards applicable to pillar three disclosures, to the extent that the regulators now provide detailed disclosure templates for each subdivision of required disclosure.
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