Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 10 of 10 for “"Risk Disclosure"”.
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Informativeness of Value-at-risk Disclosure in the Banking Industry
… the Basel Committee’s advocacy of value-at-risk (VaR) disclosure in external reports of financial institutions, the U.S. Securities and Exchange Commission issued Financial Reporting Release No. 48 to permit VaR disclosure as one of the most important disclosure approaches for market-risk …
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ApoE Risk Disclosure: A Review of Positive and Negative Outcome
… but do not improve and have been linked with a risk of developing Alzheimer’s as time goes on. As research in this area has evolved, genetic biomarkers have been discovered that determine the potential risk of Alzheimer’s disease. While there are no guarantees that individuals will develop …
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HIV-Related Stigmatization in Treatment Settings: Effects on Patient Comfort, Risk Disclosure, and Treatment Decisions
… in care, disclose sexual and substance use risk behaviors, and discuss medication adherence difficulties. As hypothesized, the effect of the experimental stigma condition on patients' willingness to engage in care was mediated by patients' feelings of comfort and their perceptions of stigma …
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RISKY BUSINESS: HOW REVENUE MEASUREMENT AND RISK DISCLOSURE IMPACT EQUITY INVESTORS' VALUE JUDGMENT OF PRIVATE COMPANIES
… choices made by management combined with risk disclosure as proposed by the PCAOB could interact with the propensity of the user to rely on financial information to affect how a class of private company financial statement users - seed equity investors - value a private company. Through …
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Quantitative Market Risk Disclosure, Bond Default Risk and the Cost of Debt: Why Value at Risk
… issues show that the reduction in bond default risk and cost of debt is observed more frequently with the value at risk format than with sensitivity analysis. Firm size might be a confounding factor, however, because larger firms choose to disclose more value at risk than sensitivity analysis.
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The effect of the specificity of the risk disclosure language on investors' risk and credibility judgments
Companies use different formats in their risk disclosures in their annual and quarterly reports, as well as in their prospectuses. Some companies specifically disclose the nature of their risks by identifying the parties or circumstances that comprise the source of risk. Conversely, other companies …
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The evaluation of the impact of risk disclosure and bank-level stability: an empirical study of European and US banks
This thesis examines risk disclosure and bank-level stability of US and European banks. More specifically, four main topics have been empirically examined: the impact of risk disclosure following the implementation of Basel II pillar III on bank-level stability; the response of banks’ level of risk …
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Essays on Corporate Intangibles and Misconduct
… the third essay examines the impact of mandating risk disclosure on firm innovation. In the first essay, I hypothesize that employee flexibility enhances firm value because a flexible and empowered workforce helps the firm to respond to exogenous shocks. I estimate employee flexibility scores …
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The effects of multi-layer governance on risk disclosures: EU evidence
Disclosure of risks provides information on current and potential risks that firms are facing that may affect their continuity, which is a critical issue for stakeholders. Despite this, most studies examining the impact of firm-level governance structures on risk disclosure are generally rare and …
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An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks
… years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting …