Table of contents - Special Issue: Finance, risk and accounting perspectives
Fair value in financial statements after financial crisis
Daniela Majercakova, Miroslav SkodaThe purpose of this paper is to examine and depict the advantages and disadvantages connected to the fair value, providing the reader with objective information and thorough…
Board’s financial incentives, competence, and firm risk disclosure : Evidence from Finnish index listed companies
Minna Martikainen, Juha Kinnunen, Antti Miihkinen, Pontus TrobergThe purpose of this paper is to examine novel corporate governance-based determinants of risk disclosures among index-listed Finnish companies. Therefore the focus of the study is…
Forecasting in Austrian companies: Do small and large Austrian companies differ in their forecasting processes?
Peter Hofer, Christoph Eisl, Albert Mayr– The purpose of this paper is a comparison of forecasting behaviour of small and large Austrian firms, analysing their forecast practices in a volatile business environment.
Impression management in annual reports of the largest European companies: A longitudinal study on graphical representations
Lisa Maria Falschlunger, Christoph Eisl, Heimo Losbichler, Andreas Michael GreilGraphs are powerful tools which affect a reader’s impression and decision making. However, graphs in annual reports have a long tradition of being designed in order to give a more…
Risk management disclosure: A study on the effect of voluntary risk management disclosure toward firm value
Maizatulakma Abdullah, Zaleha Abdul Shukor, Zakiah Muhammadun Mohamed, Azlina Ahmad– The purpose of this paper is to examine the effect of voluntary risk management disclosure (VRMD) on firm value (FV).
ISSN:
0967-5426Online date, start – end:
1999Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Associate Professor Orthodoxia Kyriacou