1 |
Agustina, L., & Baroroh, N. (2016). The Relationship Between Enterprise Risk Management (ERM) And Firm Value Mediated Through The Financial Performance. Review of Integrative Business and Economics Research, 5(1), 128-138. https://sibresearch.org/uploads/3/4/0/9/34097180/riber_h15-081_128-138.pdf
|
2 |
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13(2), 133-147. https://doi.org/10.1108/15265941211203189
DOI
|
3 |
Li, Q., Wu, Y., Ojiako, U., Marshall, A., & Chipulu, M. (2014). Enterprise risk management and firm value within China's insurance industry. Acta Commercii, 14(1), 1-10. https://doi.org/10.4102/ac.v14i1.198
DOI
|
4 |
Ibrahim, W. H. W., & Ismail, A. G. (2011). Disclosure, Risk and Performance in Islamic Banking: A Panel Data Analysis. International Research Journal of Finance and Economics, 72, 100-114.
|
5 |
Zhang X., Taylor D., Qu W., & Oliver J. (2013). Corporate risk disclosures: Influence of institutional shareholders and audit committee. Corporate Ownership and Control, 10(4), 341-354. https://doi.org/10.22495/cocv10i4c3art5
DOI
|
6 |
Vandemaele S., Vergauwen P., & Michiels A. (2009). Management Risk Reporting Practices and their determinants. https://www.researchgate.net/publication/277755521_Management_Risk_Reporting_Practices_and_their_determinants
|
7 |
Verardi, V., & Croux, C. (2009). Robust regression in Stata. Stata Journal, 9(3), 439-453.
DOI
|
8 |
Solomon, J. F., Solomon, A., Norton, S. D., & Joseph, N. L. (2000). A Conceptual Framework for Corporate Risk Disclosure Emerging From The Agenda For Corporate Governance Reform. The British Accounting Review, 32(4), 447-478. https://doi.org/10.1006/bare.2000.0145
DOI
|
9 |
Tabash, M. I. (2019). An Empirical Investigation on the Relation between Disclosure and Financial Performance of Islamic Banks in the United Arab Emirates, Journal of Asian Finance, Economics and Business, 6(4), 27-35. https://doi.org/10.13106/jafeb.2017.vol4.no3.5
DOI
|
10 |
UNCTAD. (2017, November 1-3). The role of disclosure in risk assessment and enhancing the usefulness of corporate reporting in decision-making [Paper Presentation]. United Nations Conference on Trade and Development, Geneva, Switzerland. https://unctad.org/system/files/official-document/ciiisard82_en.pdf
|
11 |
Mokhtar, E. S., & Mellett, H. (2013). Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal, 28(9), 838-865. https://doi.org/10.1108/MAJ-11-2012-0776
DOI
|
12 |
Tahir, I. M., & Razali, A. R. (2011). The Relationship Between Enterprise Risk Management (ERM) And Firm Value: Evidence From Malaysian Public Listed Companies. International Journal of Economics and Management Sciences, 1(2), 32-41.
|
13 |
Alkurdi, A., Hussainey, K., Tahat, Y., & Aladwan, M. (2019). The Impact of Corporate Governance on Risk Disclosure: Jordanian Evidence. Academy of Accounting and Financial Studies Journal, 23(1), 1-16. https://www.abacademies.org/abstract/the-impact-of-corporate-governance-on-risk-disclosure-jordanian-evidence-7886.html
|
14 |
Callahan, C., & Soileau, J. (2017). Does Enterprise Risk Management Enhance Operating Performance? Advances in Accounting, 37, 122-139. https://doi.org/10.1016/j.adiac.2017.01.001
DOI
|
15 |
Otieno, O. J. (2012). The Relationship Between Enterprise Risk Management Practices And Financial Performance of Non-Financial Firms Listed In Nairobi Securities Exchange [Master]. University of Nairobi. http://erepository.uonbi.ac.ke/handle/11295/95923
|
16 |
Abdel Razek, M. (2014). The association between corporate social responsibility disclosure and corporate governance - a survey of Egypt. Research Journal of Finance and Accounting, 5, 93-98. https://www.iiste.org/Journals/index.php/RJFA/article/view/10457
|
17 |
Abraham, S., & Cox, P. (2007). Analysing the determinants of narrative risk information in UK FTSE 100 annual reports. The British Accounting Review, 39(3), 227-248. https://doi.org/10.1016/j.bar.2007.06.002
DOI
|
18 |
Ai Ping, T., & Muthuveloo, R. (2015). The Impact of Enterprise Risk Management on Firm Performance: Evidence from Malaysia. Asian Social Science, 11(22), 149-159. https://doi.org/10.5539/ass.v11n22p149
DOI
|
19 |
Al-Maghzom, A., Hussainey, K., & A Aly, D. (2016). Corporate Governance and Risk Disclosure: Evidence from Saudi Arabia. Corporate Ownership and Control Journal, 13(2), 145-166. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2720337
DOI
|
20 |
Alzead R., & Hussainey, K. (2017). Risk disclosure practice in Saudi non-financial listed companies. Corporate Ownership & Control, 14(4-1), 262-275. https://doi.org/10.22495/cocv14i4c1art8
DOI
|
21 |
Solomon, D. H. (2012). Selective Publicity and Stock Prices. The Journal of Finance, 67(2), 599-638. https://doi.org/10.1111/j.1540-6261.2012.01726.x
DOI
|
22 |
Oluwagbemiga, O. E., Isaiah, O. O., & Esiemogie, I. P. (2016). The relationship between the risk management practices and financial performance of the Nigerian listed banks, Accounting and Management Information Systems, 15(3), 565-587.
|
23 |
Rezaee, Z. (2017). Corporate Sustainability: Theoretical and Integrated Strategic Imperative and Pragmatic Approach. The Journal Of Business Inquiry, 16(1 Spec), 60-87. Retrieved from https://journals.uvu.edu/index.php/jbi/article/view/77
|
24 |
Santos, J. G. C., & Coelho, A. C. (2018). Value-relevance of disclosure: Risk factors and risk management in Brazilian firms. Revista Contabilidade and Financas, 29(78), 390-404. https://doi.org/10.1590/1808-057x201806150
DOI
|
25 |
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling Theory: A Review and Assessment. Journal of Management, 37(1), 39-67. https://doi.org/10.1177/0149206310388419
DOI
|
26 |
Bao, Y., & Datta, A. (2014). Simultaneously Discovering and Quantifying Risk Types from Textual Risk Disclosures. Management Science, 60(6), 1371-1391. https://pubsonline.informs.org/doi/abs/10.1287/mnsc.2014.1930
DOI
|
27 |
Baimukhamedova, A., Baimukhamedova, G., & Luchaninova, A. (2017). Financial Disclosure and the Cost of Equity Capital: The Empirical Test of the Largest Listed Companies of Kazakhstan, Journal of Asian Finance, Economics and Business, 4(3), 5-17. https://doi.org/10.13106/jafeb.2017.vol4.no3.5
DOI
|
28 |
Beretta, S., & Bozzolan, S. (2004). A framework for the analysis of firm risk communication. The International Journal of Accounting, 39(3), 265-288. https://doi.org/10.1016/j.intacc.2004.06.006
DOI
|
29 |
Dey, R., Hossain, S., & Rezaee, Z. (2018). Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh. Journal of Risk and Financial Management, 11(3), 1-16. https://doi.org/10.3390/jrfm11030050
DOI
|
30 |
Dobler, M., Lajili, K., & Zeghal, D. (2011). Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector. Journal of International Accounting Research, 10(2), 1-22. https://doi.org/10.2308/jiar-10081
DOI
|
31 |
Elshandidy, T., Fraser, I., & Hussainey, K. (2013). Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies. International Review of Financial Analysis, 30, 320-333. https://doi.org/10.1016/j.irfa.2013.07.010
DOI
|
32 |
Jorion, P. (2002). How Informative Are Value-at-Risk Disclosures? The Accounting Review, 77(4), 911-931. https://doi.org/10.2308/accr.2002.77.4.911
DOI
|
33 |
Habtoor, O. S., Ahmad, N., Baabbad, M. A., Masood, A., Mohamad, N., & Che Haat, M. H. (2018). Corporate risk disclosure practice in Saudi Arabia: Secrecy versus transparency. International Journal of Advanced and Applied Sciences, 5(12), 42-58. http://www.science-gate.com/IJAAS/2018/V5I12/Habtoor.html
DOI
|
34 |
Haniffa, R. M., & Cooke, T. E. (2002). Culture, Corporate Governance and Disclosure in Malaysian Corporations. Abacus, 38(3), 317-349. https://doi.org/10.1111/1467-6281.00112
DOI
|
35 |
Hassan, W.M. (2011). Risk management practices: a comparative analysis between Islamic banks and conventional banks in the Middle East. International Journal of Academic Research, 3(3), 288-295. https://doi.org/10.22495/rgcv5i4c2art1
DOI
|
36 |
Holton, G. A. (2004). Defining Risk. Financial Analysts Journal, 60(6), 19-25. https://doi.org/10.2469/faj.v60.n6.2669
DOI
|
37 |
Jafari, M., Chadegani, A. A., & Biglari, V. (2011). Effective Risk Management And Company's Performance: Investment In Innovations And Intellectual Capital Using Behavioral And Practical Approach. Journal of Economics and International Finance, 3(15), 780-786. https://academicjournals.org/journal/JEIF/article-full-text-pdf/37819CB5997/
|
38 |
Laisasikorn, K., & Rompho, N. (2014). A Study of the Relationship Between a Successful Enterprise Risk Management System, a Performance Measurement System and the Financial Performance of Thai Listed Companies. Journal of Applied Business and Economics, 16(2), 81-92.
|
39 |
Lim, Y. C., & Tan, M-S. P. (2007). Value relevance of value-at-risk disclosure, Review of Quantitative Finance and Accounting, 29, 353-70. https://doi.org/10.1007/s11156-007-0038-7
DOI
|
40 |
Linsley, P. M., Shrives, P. J., & Crumpton, M. (2006). Risk disclosure: An exploratory study of UK and Canadian banks. Journal of Banking Regulation, 7(3-4), 268-282. https://doi.org/10.1057/palgrave.jbr.2350032
DOI
|
41 |
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th ed.). London: Pearson.
|
42 |
Mazumder M. M. & Hossain D. M. (2018). Research on Corporate Risk Reporting: Current Trends and Future Avenues. Journal of Asian Finance, Economics and Business, 5(1), 29-41. https://doi.org/10.13106/jafeb.2018.vol5.no1.29
DOI
|
43 |
Linsmeier, T. J., Thornton, D. B., Venkatachalam, M., & Welker, M. (2002). The Effect of Mandated Market Risk Disclosures on Trading Volume Sensitivity to Interest Rate, Exchange Rate, and Commodity Price Movements. The Accounting Review, 77(2), 343-377. https://doi.org/10.2308/accr.2002.77.2.343
DOI
|
44 |
Lopes, P. T., & Rodrigues, L. L. (2007). Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange. The International Journal of Accounting, 42(1), 25-56. https://doi.org/10.1016/j.intacc.2006.12.002
DOI
|
45 |
Louhichi, W., & Zreik, O. (2015). Corporate Risk Reporting: A study of The Impact of Risk Disclosure on Firms Reputation. Economics Bulletin, 35(4), 2395-2408. https://ideas.repec.org/a/ebl/ecbull/eb-15-00374.html
|
46 |
Khlif H., & Hussainey, K. (2014). The association between risk disclosure and firm characteristics: A meta-analysis. Journal of Risk Research 19(2), 1-31. https://doi.org/10.1080/13669877.2014.961514
DOI
|
47 |
Maingot, M., Quon, T., & Zeghal, D. (2013). The Disclosure Of Enterprise Risk Management (Erm) Information: An Overview Of Canadian Regulations For Risk Disclosure. Journal of Governance and Regulation, 2(4), 13-21. https://doi.org/10.22495/jgr_v2_i4_p2
DOI
|
48 |
Mohammed, H. K., & Knapkova, A. (2016). The Impact of Total Risk Management on Company's Performance. Procedia - Social and Behavioral Sciences, 220, 271-277. https://doi.org/10.1016/j.sbspro.2016.05.499
DOI
|
49 |
Nur Probohudono, A., Tower, G., & Rusmin, R. (2013). Risk disclosure during the global financial crisis. Social Responsibility Journal, 9(1), 124-137. https://doi.org/10.1108/17471111311307859
DOI
|