... from the study’s findings within a policy recommendation framework targeted to improve and harmonize disclosure guidelines on corporate risk assessment and risk management beyond financial risk? This paper contributes to the emerging cross-country risk disclosure research and helps improve...

...Timothy A Krause; Yiuman Tse Purpose – This paper aims to provide an update to the risk management literature, as it compiles a survey of 65 recent theoretical and empirical studies on the topic. Design/methodology/approach – This is a survey paper that summarizes recent theoretical...

... instruments' recognition and disclosure. This paper aims to provide empirical evidence on the impact of mandatory derivative instruments' recognition and disclosure on managers’ risk-management behavior. More importantly, this paper aims to investigate the role of product market competition on the impact...

...Bennie Seck-Yong Choo; Jenson Chong-Leng Goh Purpose – This case study aims to present a viable solution to how organizations can adapt and customize the ISO 31000:2009 enterprise risk management framework to suits its needs and requirements. Design/methodology/approach – Approach used...

... Organizational slack Restatements Risk management United States of America We propose that in order to prevent fraud it could be useful to position a company along the continuum of legal to illegal behaviors divided into three domains: the domain of legality, the domain of borderline legality...

... are that the concept of reputation risk management (RRM) could assist in understanding what motivates sustainability reporting, and how proposed regulation could lead to a decrease in the quantity but increase in the quality of sustainability reporting. In addition, “honesty” is revealed as a potential RRM strategy...