This paper aims to research the topics related to risk included in non-financial disclosure (NFD) of companies listed on the Warsaw Stock Exchange (WSE) and explore factors that influence the risk topics ratio in NFD. We applied a content analysis using topic modeling to discover latent risk...

Purpose – This paper aims to provide a comprehensive empirical assessment of major contemporary corporate hedging theories, i.e. financial theory, agency theory, stakeholder theory and new institutional economics.Design/methodology/approach – Hypotheses regarding the determinants of hedging...

Oversight of risk has become a significant issue in the corporate governance debate following the failure of traditional institutions. In the aftermath of the crisis, the International Corporate Governance Network developed the ICGN Corporate Risk Oversight Guidelines to help institutional...

We study risk perceived by small and medium technological enterprises (SMTEs) in their collaborative activities. We aim to explain prior findings regarding the situational factors that shape collaborative activities by focusing on assessments of risk made by managers. This study confirms that...