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Carlos Blanco, Antonio Santos-Olmo and Luis Enrique Sánchez
As the Internet of Things (IoT) becomes more integral across diverse sectors, including healthcare, energy provision and industrial automation, the exposure to cyber vulnerabilities and potential attacks increases accordingly. Facing these challenges, th...
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David Olson and Bongsug (Kevin) Chae
This study examined the Security and Exchange Commission (SEC) annual reports of selected logistics firms over the period from 2006 through 2021 for risk management terms. The purpose was to identify which risks are considered most important in supply ch...
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Ao Yang, Wenqi Li, Brian Sheng Xian Teo and Jaizah Othman
Corporate managers are the central figures of corporate activity who can control the strategic direction of companies. The company?s use of financial derivatives can avoid risks and has an important impact on the value of the company. This study examines...
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Belicia Viola,Josephine Aryanto,Nany Chandra Marsetio,Retno Yuliati
Pág. 255 - 272
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 ...
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Jorge de Andrés-Sánchez, Francisco Musiello-Neto, Orlando Lima Rua and Mario Arias-Oliva
This study analyzes the effects of inbound and outbound open innovation, along with organizational strategy and corporate risk management, on competitive advantage and disadvantage in the Portuguese hospitality sector?s cost, service, and product. We use...
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Cristina Gaio and Tiago Cruz Gonçalves
Corporate Social Responsibility (CSR) has progressively assumed a strategic role in corporate business. In this sense, the board of directors (Board) assumes a preponderant role, since they make decisions about business strategy. One considerably debated...
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Pedro Manuel Nogueira Reis and António Pedro Soares Pinto
This paper investigates how bank characteristics (market share, principal shareholders, profitability, and size), and the gender of the company?s board members, along with their supervisory abilities, influence the firm?s performance, cost of debt, and l...
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Lilik Handajani, University of Mataram, Indonesia Lalu Hamdani Husnan, University of Mataram, Indonesia Endar Pituringsih, University of Mataram, Indonesia 10.21831/economia.v18i2.42883
Pág. 221 - 239
AbstractThis research investigates the effect of sustainability performance and firm characteristics on risk and corporate value by applying a structural equation model. The focus of the analysis is on Indonesian companies that received sustainability ra...
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Samar Alharbi, Md Al Mamun and Nader Atawnah
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including simultaneous le...
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Mirjana Jemovic,Jelena Radojicic
Pág. 341 - 356
The key position of banks in the financial sector, as well as their indisputable role in financing economic development, have conditioned the need to consider their impact on the environment. The implementation of the concept of sustainability in banking...
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