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Enterprise risk management and disclosure

Author

Listed:
  • Adina Simona Popa

    ("Eftimie Murgu" University of Resita)

  • Nicoleta Farcane

    (The West University of Timiºoara)

  • François Fulconis

    (University of Avignon)

  • Ovidiu Megan

    (The West University of Timiºoara)

Abstract

Our paper deals with aspects regarding risk and uncertainty.Using content analyze in this paper we survey the disclosure level of risk management information in the annual report of top Romanian listed companies.

Suggested Citation

  • Adina Simona Popa & Nicoleta Farcane & François Fulconis & Ovidiu Megan, 2008. "Enterprise risk management and disclosure," Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, "Eftimie Murgu" University of Resita, vol. 1(XV), pages 345-352, December.
  • Handle: RePEc:uem:journl:v:1:y:2008:i:xv:p:345-352
    as

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    File URL: http://www.anale-ing.uem.ro/2008/2008_a47.pdf
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    References listed on IDEAS

    as
    1. David T. Llewellyn, 2002. "An analysis of the causes of recent banking crises," The European Journal of Finance, Taylor & Francis Journals, vol. 8(2), pages 152-175, June.
    2. Liliana Rojas-Suarez, 2001. "Rating Banks in Emerging Markets: What Credit Rating Agencies Should Learn from Financial Indicators," Working Paper Series WP01-6, Peterson Institute for International Economics.
    3. Gary A. Dymski, 1993. "Keynesian Uncertainty and Asymmetric Information: Complementary or Contradictory?," Journal of Post Keynesian Economics, Taylor & Francis Journals, vol. 16(1), pages 49-54, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    decision; disclosure; risk; risk management; uncertainty;
    All these keywords.

    JEL classification:

    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics

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