Search Results - subject:"Risk reporting"

Risk factor disclosures in the US Airline industry following the COVID-19 pandemic

Penela, Daniela; Palma, Miguel - In: Risks : open access journal 11 (2023) 2, pp. 1-24

used to locate the key ideas and themes addressed in the risk reporting sections. Following the pandemic, the themes that …

Persistent link: https://www.econbiz.de/10014234380

Symbol or substance? : scrutinizing the "risk transparency premise" in marketized sustainable finance : the case of TCFD reporting

Di Marco, Roberta; Dong, Ting; Malatincová, Ria; … - In: Business strategy and the environment 32 (2023) 6, pp. 3027-3052

Persistent link: https://www.econbiz.de/10014369676

Disclosure of risks and opportunities in the integrated reports of South African banks

Ramabulana, Khuthadzo; Moosa, Riyad - In: Journal of Risk and Financial Management 15 (2022) 12, pp. 1-15

This study examined the disclosure of risks and opportunities in the integrated reports (IRs) of the top five banks in South Africa. It assesses whether the risk and opportunity disclosures provided comply with the requirements of the International Integrated Reporting Framework (IIRF), as well...

Persistent link: https://www.econbiz.de/10014332707

The human capital risk reporting of listed South African companies: Exploring a reporting framework to support corporate governance

Bruwer, Monique; Scholtz, Salomé Elizabeth; de Beer, … - In: Administrative Sciences 12 (2022) 4, pp. 1-24

investigates HC reporting practices and proposes a risk reporting framework in support of corporate governance. A qualitative …

Persistent link: https://www.econbiz.de/10014333072

The human capital risk reporting of listed South African companies : exploring a reporting framework to support corporate governance

Bruwer, Monique; Scholtz, Salomé Elizabeth; Beer, Leon … - In: Administrative Sciences : open access journal 12 (2022) 4, pp. 1-24

investigates HC reporting practices and proposes a risk reporting framework in support of corporate governance. A qualitative …

Persistent link: https://www.econbiz.de/10013470581

Disclosure of risks and opportunities in the integrated reports of South African banks

Ramabulana, Khuthadzo; Moosa, Riyad - In: Journal of risk and financial management : JRFM 15 (2022) 12, pp. 1-15

Persistent link: https://www.econbiz.de/10014284424

The relationship between the company's value and the tone of the risk-related narratives: The case of Portugal

de Oliveira, Michele Gendelsky; do Carmo Azevedo, … - In: Economies 9 (2021) 2, pp. 1-28

The present study aims to identify the impact of the tone of risk reporting narratives on company market value. The …. The paper conducts an automated content analysis of the risk reporting narratives included in the risk and risk management … the tone of risk reporting narratives, not yet studied. Findings are both relevant to investors to support their decision …

Persistent link: https://www.econbiz.de/10013199808

The relationship between the company's value and the tone of the risk-related narratives : the case of Portugal

Oliveira, Michele Gendelsky de; Azevedo, Graça Maria … - In: Economies : open access journal 9 (2021) 2, pp. 1-28

Persistent link: https://www.econbiz.de/10012547884

The challenges and opportunities for ERM post-COVID-19: Agendas for future research

Pagach, Don; Wieczorek-Kosmala, Monika - In: Journal of Risk and Financial Management 13 (2020) 12, pp. 1-10

In this paper, we examine the impact that COVID-19 has had on enterprise risk management (ERM). Guided by the origins and philosophy of ERM, we suggest an agenda for future research on ERM in a 'post-COVID-19' reality, by addressing its integrated, strategic, and value-enhancing orientation. To...

Persistent link: https://www.econbiz.de/10012611550

The challenges and opportunities for ERM post-COVID-19 : agendas for future research

Pagach, Don; Wieczorek-Kosmala, Monika - In: Journal of risk and financial management : JRFM 13 (2020) 12/323, pp. 1-10

In this paper, we examine the impact that COVID-19 has had on enterprise risk management (ERM). Guided by the origins and philosophy of ERM, we suggest an agenda for future research on ERM in a “post-COVID-19” reality, by addressing its integrated, strategic, and value-enhancing orientation....

Persistent link: https://www.econbiz.de/10012403925