Search Results - subject:"risk reporting"

What drives mandatory and voluntary risk reporting variations across Germany, UK and US?

Elshandidy, Tamer; Fraser, Ian; Hussainey, Khaled - In: The British accounting review : the journal of the … 47 (2015) 4, pp. 376-394

Persistent link: https://www.econbiz.de/10011419364

Enhancing the quality of risk reporting : the roles of the risk decision maker and the accountable executive

Kerle, Kathryn - In: Journal of securities operations & custody 8 (2015/2016) 1, pp. 35-40

Persistent link: https://www.econbiz.de/10011488447

Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...

Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - 2009

The paper shows the ways of disclosing financial risks by IFRS 7 and certain types of sensitivity analysis. The different possibilities of preparing a sensitivity analysis, such as value at risk are illustrated and their suitability for reporting are faced critically. Following, the manner of...

Persistent link: https://www.econbiz.de/10010299998

Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen

Henselmann, Klaus; Klein, Martin; Maier, Christian - 2009

The paper analyzes the risk disclosure quality in the prospectus of IPOs in Germany between 2006 and 2008. Quality of risk information is measured as precision and comprehensibility. The relationship between risk disclosure quality and earnings power is tested.

Persistent link: https://www.econbiz.de/10010300003

Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehme...

Fürst, Benedikt; Henselmann, Klaus; Klein, Martin - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009

Persistent link: https://www.econbiz.de/10008479029

Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen

Henselmann, Klaus; Klein, Martin; Maier, Christian - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2009

Persistent link: https://www.econbiz.de/10008479034

Improving the relevance of risk factor disclosure in corporate annual reports

Abraham, Santhosh; Shrives, Philip J. - In: The British accounting review : the journal of the … 46 (2014) 1, pp. 91-107

Persistent link: https://www.econbiz.de/10010347754

BCBS 239 : regulatorische Anforderungen und effiziente Umsetzung

Niehoff, Wilhelm (contributor); … - 2014

Persistent link: https://www.econbiz.de/10010413388

Risk reporting of Japanese companies and its association with corporate characteristics

Konishi, Noriyuki; Ali, Md. Mohobbot - In: International Journal of Accounting, Auditing and … 4 (2007) 3, pp. 263-285

This study aims to examine the relationship between corporate characteristics and level of risk reporting and to reveal … the impact of issuing regulatory guidelines on risk reporting in annual reports. One hundred non-financial companies were … level of risk reporting has increased, at least in quantity, in annual reports after the issuance of regulatory guidelines …

Persistent link: https://www.econbiz.de/10005754566

Risk reporting of Japanese companies and its association with corporate characteristics

Konishi, Noriyuki; Ali, Md. Mohobbot - In: International Journal of Accounting, Auditing and … 4 (2007) 3, pp. 263-285

Persistent link: https://www.econbiz.de/10008538741