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41.111  Articles
1 of 4.112 pages  |  10  records  |  more records»
The objective of this study was to analyze the quality of mandatory and voluntary risk disclosure in Indonesia during the period of 2011 and 2012. The risk disclosure quality is defined as the quality of risk information that are disclosed by firms in ter... see more

This study examines how board characteristics (gender, education, and age) and board size can impact corporate risk disclosure (CRD) in quantity and coverage. This research differs from previous studies because we use the newest COSO framework (2017) to m... see more

This paper explores the impact of information disclosure and transparency on Vietnamese banks’ risk-taking by using the Generalized Method of Moments (GMM) approach with panel data of 28 Vietnamese commercial banks from 2007 to 2019. A notable new contrib... see more

Purpose: This research aims to review the relationship of the board of commissioners, the ownership concentration, the audit committee meetings, and the risk management committee with enterprise risk management disclosure moderated by the company size.Met... see more

Net Profit Margin is part of the profitability ratio, which is a ratio to assess the company's ability to seek profit. Company size is a value that shows the size of the company. Both of these factors have a relationship with risk disclosure. This study a... see more

This study aims to examine the influence of risk disclosures on a company's reputation, which was measured by the Indonesia’s Most Admired Company (IMAC) nomination in 2018. The sample applies the whole population registered in the IMAC. There were 133 co... see more

Purpose: The objective of this study is to investigate the effect of firm size, board of commissioners, independent commissioners, and auditor reputation on risk management disclosure by using risk management committee as a moderating variable.Method: The... see more

ABSTRACTThis 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 Indone... see more

Regional Development Banks  are required to innovate and anticipate changes in digitalization in the digital industry era 4.0. Financial Services Authority  as the regulator of the Regional Development Banks developed the framework for the 2015 ... see more

1 of 4.112 pages  |  10  records  |  more records»