Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been implemented in the … mandatory risk reporting applying to companies leads to the question whether or how companies are compliant with these … regulations. Nevertheless, the answer implies another question: what is required to be disclosed? And what is risk? We have …

forward and tested an audit risk evaluation model based on fuzzy logic which allowed for a linguistic evaluation of the …

Purpose of the paper: Risk orientated disclosure is a focal issue of corporate communication. Many provisions have been … increase of mandatory risk reporting applying to companies leads to the question of whether or how companies are compliant with … these regulations. The answer itself implies further questions: what is required to be disclosed? And what is risk? The …

and Stiglitz 'model. In this case, we show that the optimal contract exhibits a deductible for the high health risk type … low health risk type. …

of assets with short-selling where there is risk and ambiguity. Agents have Bewley’s incomplete preferences. As an … of the risk adjusted sets of probabilities intersect. The more risk averse, the more ambiguity averse the agents, the …