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John Fraser, Rob Quail and Betty Simkins
Hydro One Inc. is widely regarded as having had one of the most successful implementations of enterprise risk management (ERM). The purpose of this article is to record the history of this successful implementation so that it will benefit other companies...
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John Fraser, Rob Quail and Betty Simkins
Enterprise risk management (ERM) was introduced in the 1990s and has since become expected by boards of directors and regulators as a sign of good management and good corporate governance. However, many organizations struggle to implement ERM, and still ...
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Ahsan Habib, Dinithi Ranasinghe and Ahesha Perera
We examine the association between strategic deviation?defined as the deviation of firms? resource allocation from that of industry peers?and corporate tax avoidance. By combining the agency perspective with the risk aspect, we argue that managers of fir...
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Mark Beasley, Allen Blay, Christina Lewellen and Michelle McAllister
Recent corporate governance failures have heightened stakeholder expectations that the board of directors engage in robust oversight of the firm?s risk management processes. This expectation is in line with widely embraced enterprise risk management fram...
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Nitya Singh and Paul Hong
This article presents a research model that defines how external drivers impact financial performance outcomes, and the role played by strategic practices (especially CSR) in reducing the negative impact of such external influences. Applying strategic or...
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Monique Bruwer, Salomé Elizabeth Scholtz, Leon Tielman De Beer and Johanna Christina Rothmann
Despite the importance and requirement of integrated reporting on human capital (HC), research indicates a lack of reporting frameworks and adequate disclosure in organization reports. Thus, a unique research opportunity is created for researchers to det...
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Iryna Kalina, Viktoriia Khurdei, Vira Shevchuk, Tetiana Vlasiuk and Ihor Leonidov
To ensure the economic security of companies, it is necessary to introduce a risk management system based on the use of various tools, especially financial ones. The purpose of the article is to scientifically substantiate the paradigm of integration of ...
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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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Manish Tewari and Pradipkumar Ramanlal
This study sets out a new methodology to exemplify, through a set of risk metrics called the Greeks, impact of a bond?s structured provisions (e.g., call, put, and conversion options) on its risk characteristics and its propensity for agency conflicts. T...
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Alessandro Gennaro and Michelle Nietlispach
The paper aims to understand if and which lessons have been learned since the financial crisis of 2007?2008, highlighting the main deficiencies which still affect the corporate governance and risk management systems more than a decade after. A survey was...
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Lidiia Karpenko, Iryna Chunytska, Nataliia Oliinyk, Nataliia Poprozman and Olha Bezkorovaina
The article is devoted to the topical issue of optimization and harmonization of the formation of the corporate property portfolio. The method of managing the corporate property portfolio in order to reduce the level of risk was optimized in the research...
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Florin Boghean
Pág. 135 - 141
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Mardiana Mardiana,Puji Endah P,Ayyu Wafiqotun Mirza Dianata
Pág. 257 - 268
This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (CAR), Operating Efficiency (BOPO), and Non Performing Loan (NPL), to the financial performance projected with Return on Assets (ROA) in Islamic Banking Compan...
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Marcelo Oleskovicz,Fábio Lotti Oliva,Marcelo Caldeira Pedroso
Pág. 18 - 31
This study aims to analyze the corporate risk management process within a private pension organization. Specifically, it seeks to identify the relationships between corporate risk management, corporate governance and strategic management in this organiza...
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Lucky Nugroho,Wiwik Utami,Zuraidah Muhammad Sanusi,Hari Setiyawati
Pág. 12 - 24
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Zuraidah Mohd-Sanusi,Shayan Motjaba-Nia,Nurul A. Roosle,Ria Nelly Sari,Agus Harjitok
Pág. 6 - 13
The risk management requirement, as part of best corporate governance practices has become compulsory for the Public Listed Companies (PLCs) in Malaysia. This study examines on the existing governance structures including establishment of Risk Management...
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Olajide Solomon Fadun
Pág. 12 - 27
Corporate governance is relevant in both developed and emerging economies. The study viewed corporate governance as a risk management tool for enhancing organisations performance and protection of stakeholders? interest. The study investigated the impact...
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Florin Boghean
Pág. 127 - 135
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Theophilus S. Makiwane,Nirupa Padia
AbstractFollowing the release of the King III report on Corporate Governance for South Africa, which became effective in March 2010, South African companies are expected to embrace the concept of integrated reporting in terms of which they are required t...
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Antonio Francisco de Almeida da Silva Junior,Raquel Ângelo Araújo,Sandro Cabral
Pág. 150 - 180
During the crisis of 2008, several Brazilian companies have accumulated losses that worth billions, as the result of a high foreign exchange rate exposure and failures in risk management and Corporate Governance. The aim of this research is to identify t...
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