The relevance of this study lies in the fact that financial risk is a serious obstacle to the development of social entrepreneurship, preventing the implementation of potential support for sustainable development goals in business. The purpose of this article is to clarify specific aspects of...

The research aims to identify the most promising regulatory and marketing tools for business risk management in the COVID-19 crisis and develop recommendations for improving the practice of these tools from a post-pandemic perspective. This paper is devoted to the scientific search for answers...

We find that risk management committees and BIG4 audit firms contribute to audit fees. We use observations of 895 companies registered in Indonesia for 2014-2018, and to answer our hypothesis we used ordinary least squares analysis. The results show that BIG4 weakens the relationship between RMC...

This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018....

The motivation for the research was the suddenness of the COVID-19 pandemic and the unavailability of health measures (well-established treatment and vaccination) at the beginning of 2020, which caused an uncontrollable increase in the incidence of disease worldwide and high mortality. The...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014–2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

We find that the readability of financial footnotes and risk management committees contributes to audit fees. We use observations from 758 companies listed in Indonesia for 2014-2018, and moderated regression analysis is used for statistical analysis. The results show that the readability of...

This paper is devoted to the resolution of the problem of risk management in a high-risk market environment. The goal of this paper was to study the experience of and prospects for the use of responsible innovations as tools for managing the financial risks of high-tech companies' projects for...