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48.836  Articles
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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

Objective: To analyze the effect of corporate governance on the quality of risk disclosure in companies in the non-cyclical consumer sector, listed on B3.Method: 28 companies from the non-cyclical consumer sector, listed in B3, are part of the study sampl... see more

Objective: To analyze the effect of corporate governance on the quality of risk disclosure in companies in the non-cyclical consumer sector, listed on B3.Method: 28 companies from the non-cyclical consumer sector, listed in B3, are part of the study sampl... see more

Companies were required to disclose non-financial information other than financial statements, due to the rapid and changing business conditions. This study aimed to examine the impact of business strategy, corporate governance, and firm characteristics o... see more

This study explores Corporate Risk Disclosure practices (CRD) in the annual reports of Saudi (non-financial) listed companies and investigates the relationship between the Saudi firm-specific characteristics and the level of such practices. Using content ... see more

This study aims to examine and obtain empirical evidence regarding the Effect of Environmental Performance and Audit Committee on Corporate Social Responsibility Disclosure with Risk Minimization as a Moderating Variable. The population in this study are ... 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 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

This study examines the influences of board of commissioneer and committee characteristics on the extent of enterprise risk management disclosure. The sample consists of  168 non-financial companies listed on Indonesia Stock Exchange for period ... see more

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