scholarly journals Multi-theoretical Perspectives for Corporate Risk Disclosure: a Literature Review

2019 ◽  
Vol 11 (2) ◽  
pp. 1
Author(s):  
Tankiso Moloi ◽  
David Wangâ�™ombe ◽  
Erastus Mbithi
Keyword(s):  
Literature Review ◽  
Risk Disclosure ◽  
Theoretical Perspectives ◽  
Corporate Risk

scholarly journals Multi-theoretical perspectives for corporate risk disclosure: a literature review

2020 ◽  
Vol 11 (2) ◽  
pp. 125
Author(s):  
Erastus Mbithi ◽  
David Wang' ◽  
N.A. ombe ◽  
Tankiso Moloi
Keyword(s):  
Literature Review ◽  
Risk Disclosure ◽  
Theoretical Perspectives ◽  
Corporate Risk

Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach

2019 ◽  
Vol 44 (3) ◽  
pp. 303-325
Author(s):  
Ridhima Saggar ◽  
Balwinder Singh
Keyword(s):  
Investment Decision ◽  
Gender Diversity ◽  
Risk Information ◽  
Risk Disclosure ◽  
Theoretical Perspectives ◽  
Panel Data Regression ◽  
Data Regression ◽  
Political Cost ◽  
International Investors ◽  
Corporate Risk

The present study aims to identify the drivers of corporate risk disclosure in the Indian listed non-financial companies over a period of 6 years. A sample of 318 companies from Business Today’s list of top 500 companies has been analyzed using Panel data regression. Multiple theoretical perspectives have been employed such as agency, signaling, stakeholders and political cost theories in explaining the drivers of corporate risk disclosure. The findings provide crucial understanding for the investors, lenders and other prime stakeholders of key drivers of risk disclosure which will assist in the investment decision. The results conclude that corporate governance in the form of large boards, gender diversity in the boardrooms and independent directors on boards are positive drivers of risk information, whereas CEO duality restricts such information which is alarming. Larger, less profitable, low liquid and firms reporting more risk information in the past divulge more information on risk confronted by them. Analogously, the study widens the knowledge in the Indian context which possesses a lot of potentials to attract international investors who are in search of information to demarcate strongly managed companies than their counterparts.

Financial risk reporting practices: systematic literature review and research agenda

2019 ◽  
Vol 32 (3) ◽  
pp. 185-210 ◽  
Author(s):  
Chandni Khandelwal ◽  
Satish Kumar ◽  
Deepak Verma ◽  
Harsh Pratap Singh
Keyword(s):  
Literature Review ◽  
Systematic Literature Review ◽  
Financial Risk ◽  
Risk Disclosure ◽  
Content Type ◽  
Reporting Practices ◽  
Single Period ◽  
The Status ◽  
Corporate Risk ◽  
Risk Reporting

Purpose This paper aims to review the status of literature on financial risk reporting practices (FRRP) for the purpose of synthesizing mounting literature to suggest the relevant risk reporting measure across the globe. Design/methodology/approach Using a systematic literature review method, a total of 61 articles from 42 referred journals and international conferences published from 2000 to 2018 are reviewed. Findings It has been found that despite the growing attention on and importance of corporate risk disclosure, academic literature on corporate risk disclosure is limited. Also, research linking risk disclosure with governance mechanisms is rare. Scrutiny of the literature on corporate risk disclosure shows that most of the researchers have focused on the limited or single period to examine the risk disclosure practices, determinants and corporate performance. The limitation of these studies is that with single period data analysis generalization of findings is limited. Findings of longitudinal studies are more reliable, and in extant literature, only a few studies have used data of more than a single period. Originality/value This paper contains a comprehensive listing of publications on financial risk reporting and corporate disclosure and its classification according to various attributes. The paper will be useful to researchers, finance professionals and others concerned with risk reporting to understand the importance of risk disclosure.

Determinants of Corporate Risk Disclosure Practice: The Case of Islamic Banks in Gulf Cooperation Council Region

2018 ◽  
Vol 15 (1) ◽  
pp. 16-38 ◽  
Author(s):  
Samir Srairi
Keyword(s):  
United Arab Emirates ◽  
Composite Index ◽  
Gulf Cooperation Council ◽  
Risk Information ◽  
Rate Of Return ◽  
Islamic Banks ◽  
Risk Disclosure ◽  
Gulf Region ◽  
Corporate Risk ◽  
Level Of Risk

The paper develops a framework to explore the risk disclosure practices of 29 Islamic banks operating in the Gulf Cooperation Council countries over the period of 2013-2016 and examines the potential factors which might be affecting risk disclosure. To analyze the level of risk disclosure, the paper develops a composite index by using the content analysis technique. We also employ OLS technique to examine factors affecting Islamic banks’ risk disclosure. The results indicate a very high difference in risk disclosure between countries. Only two countries, the United Arab Emirates and Bahrain, have a higher level of risk disclosure. The findings also suggest that reporting on some risk disclosure types especially displaced commercial risk and rate of return risk is very low. The regression results show that Islamic banks with a stronger set of corporate governance mechanisms and an active Shariah board appear to disclose more risk information. Other factors that influence risk disclosure practices of Islamic banks are bank size, leverage, cross-border listings and the level of political and civil regression. The study recommends that Islamic banks have to revise their communication strategies and provide more risk information related to rate of return risk and display commercial risk. In addition, GCC regulators should establish risk disclosure regulations which have to become mandatory for all Islamic banks. To the best of our knowledge, the paper provides the first analysis related to the determinants of corporate risk disclosures of Islamic banks in the Arab Gulf region.

Political connection, family ownership and corporate risk disclosure: empirical evidence from Jordan

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Malek Hamed Alshirah ◽  
Ahmad Farhan Alshira’h ◽  
Abdalwali Lutfi
Keyword(s):  
The Body ◽  
The Political ◽  
Family Ownership ◽  
Political Connection ◽  
Risk Disclosure ◽  
Moderator Effect ◽  
Content Type ◽  
Negative Effect ◽  
Corporate Risk ◽  
Level Of Risk

Purpose This study aims to empirically examine whether the political connection is related to risk disclosure practices. The study also seeks to contribute to the existent risk disclosure literature by investigating the moderator effect of family ownership on this relationship. Design/methodology/approach The content analysis approach was used to collect data and determine the level of risk disclosure over the non-financial Jordanian firms listed on 1Amman Stock Exchange. The sample of this study contains 376 annual reports over four years from 2014 to 2017. It used the random effect regressions to examine the hypothesis of the study. Findings The results show that politically connected companies disclose less risk information than the unconnected ones in Jordan. The results also refer that family ownership contributes in mitigating the negative effect of the political connection on the level of corporate risk. Practical implications The results have implications for regulatory institutions such as the Jordan Securities Commission to take the negative effect of political connection in their consideration and impose further regulations to monitor this board’s attribute and control politicians’ domination on the board decisions. Originality/value The current study also contributes to the body of literature by investigating the effects of the political connections on the level of risk disclosure in the financial reports. To the best of the authors’ knowledge, the current study is the first to examine the effect of the political connection on the risk disclosure practices. Moreover, the study is among the first studies that examine the moderating role of family ownership on such relationship.

scholarly journals MODEL BISNIS DAN PENGUNGKAPAN RISIKO PERUSAHAAN

2020 ◽  
Vol 15 (2) ◽  
pp. 320-334
Author(s):  
Totok Dewayanto
Keyword(s):  
Business Model ◽  
Sampling Method ◽  
Stock Exchange ◽  
Control Variable ◽  
Total Sample ◽  
Hypotheses Testing ◽  
Manufacturing Companies ◽  
Risk Disclosure ◽  
Corporate Risk ◽  
Positive Effect

The aim of this study is to examine business model on disclosure of corporate risk. This study uses Size as a control variable. The population in this study consists of manufacturing companies in Indonesia Stock Exchange for the period 2015 - 2017. Sample determined with purposive sampling method. Total sample of this research is 180 companies. This study used multiple regression analysis for hypotheses testing. The results of this study show that business model has positive effect and significant on corporate risk disclosure.

scholarly journals CORPORATE RISK DISCLOSURE: THE EFFECT OF CORPORATE GOVERNANCE

2021 ◽  
Vol 5 (1) ◽  
pp. 101-113
Author(s):  
Arisona Ahmad ◽  
Muhammad Muhammad ◽  
Dwi Narullia
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Stock Exchange ◽  
Company Size ◽  
Business Risk ◽  
Risk Disclosure ◽  
Initial Hypothesis ◽  
Corporate Risk ◽  
Corporate Business

ABSTRACT This research investigates the role of corporate governance on the disclosure of corporate business risk management with leverage and company size as control variables. Research data were taken from a company that classified as LQ 45 on the Indonesian stock exchange from 2015 to 2018. This research finds that disclosure of business risk management as a sign that management has managed the company with the good attitude increases along with increased corporate governance activities. Leverage and company size also affect company policies regarding the disclosure of corporate business risks. Overall, the results of this study are consistent with the assumption that corporate governance affects company policies regarding business risk disclosure. However, in contrast to the initial hypothesis, the composition of the board commissioners reduces the risk management disclosure activity in the company. This is because the board of commissioners considers that business risk disclosure can increase costs and reduce its competitive advantage so that investors will respond negatively. Apart from these variables, this study contributes to agency theory, where the findings of this study indicate the confirmation of the application of theory in the context of this study. ABSTRAK Penelitian ini menyelidiki peran tata kelola perusahaan terhadap pengungkapan manajemen risiko bisnis perusahaan dengan leverage dan size perusahaan sebagai variable control. Data penelitian meliputi perusahaan yang tergolong LQ 45 di bursa efek Indonesia dari tahun 2015 hingga 2018. Penelitian ini menemukan bahwa pengungkapan manajemen risiko bisnis sebagai tanda bahwa manajemen telah berperilaku baik dalam mengelola perusahaan meningkat seiring dengan peningkatan aktivitas tata Kelola perusahaan. Leverage dan ukuran perusahaan juga mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis perusahaan. Secara keseluruhan, hasil penelitian ini konsisten dengan dugaan bahwa tata kelola perusahaan mempengaruhi kebijakan perusahaan mengenai pengungkapan risiko bisnis. Namun, berbeda dengan hipotesis awal komposisi dewan komisaris menurunkan aktivitas pengungkapan manajemen risiko diperusahaan. Hal ini dikarenakan dewan komisaris menimbang bahwa pengungkapan risiko bisnis dapat meningkatkan biaya serta menurunkan keunggulan kompetitif perusahaan sehingga akan direspon negatif oleh investor. Selain variabel tersebut, penelitian ini berkontribusi pada teori agensi dimana temuan yang ada menunjukkan konfirmasi dari penerapan teori di dalam konteks penelitian.

scholarly journals Vulnerability and Primary Health Care: An Integrative Literature Review

2021 ◽  
Vol 12 ◽  
pp. 215013272110497
Author(s):  
Janise Braga Barros Ferreira ◽  
Luciane Loures dos Santos ◽  
Luciana Cisoto Ribeiro ◽  
Belkiss Rolim Rodrigues Fracon ◽  
Sabrina Wong
Keyword(s):  
Health Care ◽  
Primary Health Care ◽  
Literature Review ◽  
Scientific Literature ◽  
Inclusion Criteria ◽  
Primary Health ◽  
Theoretical Perspectives ◽  
Final Sample ◽  
Theoretical Foundations

The objective was to analyze the evidence available in the scientific literature on the concept of vulnerability, in theoretical perspectives and its use, in Primary Health Care. An integrative literature review was carried out with the inclusion criteria: articles in English, full text, peerreviewed, related to vulnerability and primary health care, with the explicit concept of vulnerability, and published until July 31, 2020. The electronic databases accessed were by crossing the descriptors “vulnerability,” “vulnerabilities,” “primary health care,” “primary healthcare,” and “primary care.” The final sample consisted of 19 articles. The thematic analysis produced 2 themes: “Theoretical foundations of the concept of vulnerability” and “The use of the concept of vulnerability in PHC.” In the second theme, 2 sub-themes emerged: Evaluation of health policies, programs, and services and Classification of individuals, groups, and families. There was a plurality of theoretical foundations for the concept of vulnerability and a smaller scope of its use in Primary Health Care. It is expected that the study will subsidize public policymakers and health teams in the design of services and actions aimed at vulnerable populations and in situations of vulnerability.

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