메뉴 건너뛰기




Volumn 25, Issue 3, 2008, Pages 237-254

Fuzzy evaluation of risk management profiles disclosed in corporate annual reports

Author keywords

Fuzzy analysis; Information disclosure; Multiple criteria decision making; Risk evaluation; Risk management

Indexed keywords


EID: 55149083473     PISSN: 08250383     EISSN: None     Source Type: Journal    
DOI: 10.1002/cjas.66     Document Type: Article
Times cited : (13)

References (49)
  • 1
    • 0004217921 scopus 로고
    • American Institute of Certified Public Accountants, New York: AICPA
    • American Institute of Certified Public Accountants. (1994). Improving business reporting - A Customer focus. New York: AICPA.
    • (1994) Improving business reporting - A Customer focus
  • 2
    • 55149124921 scopus 로고    scopus 로고
    • American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants, 1999, Risk is about putting the odds in your favour: Managing risk in the new economy. Toronto: CICA
    • American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants. (1999). Risk is about putting the odds in your favour: Managing risk in the new economy. Toronto: CICA.
  • 3
    • 0002742759 scopus 로고
    • An Empirical Evaluation of Accounting Income Numbers
    • Autumn
    • Ball, R., & Brown, P. (Autumn 1968). An Empirical Evaluation of Accounting Income Numbers. Journal of Accounting Research, 6(2), 159-178.
    • (1968) Journal of Accounting Research , vol.6 , Issue.2 , pp. 159-178
    • Ball, R.1    Brown, P.2
  • 4
    • 0001632191 scopus 로고
    • The association between market-determined and accounting-determined risk measures
    • October
    • Beaver, W., Kettler, P., & Scholes, M. (October 1970). The association between market-determined and accounting-determined risk measures. Accounting Review, 45(4), 654-682.
    • (1970) Accounting Review , vol.45 , Issue.4 , pp. 654-682
    • Beaver, W.1    Kettler, P.2    Scholes, M.3
  • 6
    • 84952140931 scopus 로고
    • The association between market-determined and accounting-determined of systematic risk: Some further evidence
    • June
    • Beaver, W., & Manegold, L. (June 1975). The association between market-determined and accounting-determined of systematic risk: some further evidence. Journal of Financial and Quantitative Analysis, 10(2), 231-284.
    • (1975) Journal of Financial and Quantitative Analysis , vol.10 , Issue.2 , pp. 231-284
    • Beaver, W.1    Manegold, L.2
  • 7
    • 0008930842 scopus 로고
    • Corporate financial strategies and market measures of risk and return
    • Breen, W., & Lerner, E. (1973). Corporate financial strategies and market measures of risk and return. Journal of Finance, 28(2), 339-351.
    • (1973) Journal of Finance , vol.28 , Issue.2 , pp. 339-351
    • Breen, W.1    Lerner, E.2
  • 9
    • 2442429010 scopus 로고
    • Ranking fuzzy numbers with maximizing set and minimizing set
    • Chen, S.H. (1985). Ranking fuzzy numbers with maximizing set and minimizing set. Fuzzy Sets and Systems, 17(2), 113-129.
    • (1985) Fuzzy Sets and Systems , vol.17 , Issue.2 , pp. 113-129
    • Chen, S.H.1
  • 11
    • 0010690266 scopus 로고
    • An analysis of inter-temporal and cross-sectional determinants of earnings response coefficients
    • Collins, D., & Kothari, S. (1989). An analysis of inter-temporal and cross-sectional determinants of earnings response coefficients. Journal of Accounting and Economics, 11, 143-181.
    • (1989) Journal of Accounting and Economics , vol.11 , pp. 143-181
    • Collins, D.1    Kothari, S.2
  • 12
    • 0001650996 scopus 로고    scopus 로고
    • Corporate governance, chief executive officer compensation and firm performance
    • Core, J., Holthausen, R., & Larcker, D. (1999). Corporate governance, chief executive officer compensation and firm performance. Journal of Financial Economics, 51, 371-406.
    • (1999) Journal of Financial Economics , vol.51 , pp. 371-406
    • Core, J.1    Holthausen, R.2    Larcker, D.3
  • 13
    • 35948929970 scopus 로고    scopus 로고
    • National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally?
    • Dobler, M. (2005). National and International Developments in Risk Reporting: May the German Accounting Standard 5 Lead the Way Internationally? German Law Journal, 6, 1191-1200.
    • (2005) German Law Journal , vol.6 , pp. 1191-1200
    • Dobler, M.1
  • 14
    • 55149085671 scopus 로고    scopus 로고
    • Auditing Corporate Risk Management - A Critical Analysis of a German Particularity
    • Dobler, M. (2004). Auditing Corporate Risk Management - A Critical Analysis of a German Particularity. The ICFAI Journal of Audit Practice, 1, 49-64.
    • (2004) The ICFAI Journal of Audit Practice , vol.1 , pp. 49-64
    • Dobler, M.1
  • 15
    • 84999440007 scopus 로고    scopus 로고
    • Accounting earnings and firm valuation: The French case
    • Dumontier, P., & Labelle, R. (1998). Accounting earnings and firm valuation: the French case. The European Accounting Review, 7(2), 163-183.
    • (1998) The European Accounting Review , vol.7 , Issue.2 , pp. 163-183
    • Dumontier, P.1    Labelle, R.2
  • 16
    • 0000942731 scopus 로고
    • Aggregate accounting earnings can explain most of security returns: The case of long event windows
    • Easton, P., Harris, T., & Ohlson, J. (1992). Aggregate accounting earnings can explain most of security returns: the case of long event windows. Journal of Accounting and Economics, 15, 119-142.
    • (1992) Journal of Accounting and Economics , vol.15 , pp. 119-142
    • Easton, P.1    Harris, T.2    Ohlson, J.3
  • 18
    • 0348085217 scopus 로고
    • The forecasting ability of accounting risk measures: Some additional evidence
    • January
    • Eskew, E. (January 1979). The forecasting ability of accounting risk measures: some additional evidence. The accounting Review, 54(1), 107-118.
    • (1979) The accounting Review , vol.54 , Issue.1 , pp. 107-118
    • Eskew, E.1
  • 20
    • 0041490212 scopus 로고
    • How Industry Perceives Financial Ratios
    • April
    • Gibson, H. (1982). How Industry Perceives Financial Ratios. Management Accounting, April 1982, 13-19.
    • (1982) Management Accounting , vol.1982 , pp. 13-19
    • Gibson, H.1
  • 21
    • 84949346128 scopus 로고
    • Evidence on the information content of accounting numbers: Accounting-based and market-based estimates of systematic risk
    • June
    • Gonedes, N. (June 1973). Evidence on the information content of accounting numbers: accounting-based and market-based estimates of systematic risk. Journal of Financial and Quantitative Analysis, 8(3), 407-443.
    • (1973) Journal of Financial and Quantitative Analysis , vol.8 , Issue.3 , pp. 407-443
    • Gonedes, N.1
  • 22
    • 2442431420 scopus 로고    scopus 로고
    • Competitive Costs of Disclosure by Biotech IPOs
    • Guo, R.J., Lev, B., & Zhou, N. (2004). Competitive Costs of Disclosure by Biotech IPOs. Journal of Accounting Research, 42, 319-364.
    • (2004) Journal of Accounting Research , vol.42 , pp. 319-364
    • Guo, R.J.1    Lev, B.2    Zhou, N.3
  • 23
    • 0010019493 scopus 로고    scopus 로고
    • SEC market-risk disclosures: Enhancing comparability
    • March/April
    • Hodder, L., & McAnally, M.L. (March/April 2001). SEC market-risk disclosures: Enhancing comparability. Financial Analysts Journal, 57(2), 62-77.
    • (2001) Financial Analysts Journal , vol.57 , Issue.2 , pp. 62-77
    • Hodder, L.1    McAnally, M.L.2
  • 25
    • 55149113845 scopus 로고    scopus 로고
    • IFAC & Price WaterhouseCoupers. (June 1999). Enhancing shareholder wealth by better managing business risk. Study 9, Financial and Management Accounting Committee of International Federation of Accountants.
    • IFAC & Price WaterhouseCoupers. (June 1999). Enhancing shareholder wealth by better managing business risk. Study 9, Financial and Management Accounting Committee of International Federation of Accountants.
  • 26
    • 0000453992 scopus 로고
    • The validity of ROI as measure of business performance
    • June
    • Jacobson, R. (June 1987). The validity of ROI as measure of business performance. The American Economic Review, 77(3), 470-478.
    • (1987) The American Economic Review , vol.77 , Issue.3 , pp. 470-478
    • Jacobson, R.1
  • 27
    • 0017094580 scopus 로고
    • Decision making in the presence of fuzzy variables
    • Jain, R. (1976). Decision making in the presence of fuzzy variables. IEEE Transactions On Systems, SMC-6, 698-703.
    • (1976) IEEE Transactions On Systems , vol.SMC-6 , pp. 698-703
    • Jain, R.1
  • 31
    • 0020843523 scopus 로고
    • A fuzzy extension of Saaty's priority theory
    • Laarhoven, P.J.M., & Pedrycz, W. (1983). A fuzzy extension of Saaty's priority theory. Fuzzy Sets and Systems, 11(3), 229-241.
    • (1983) Fuzzy Sets and Systems , vol.11 , Issue.3 , pp. 229-241
    • Laarhoven, P.J.M.1    Pedrycz, W.2
  • 32
    • 25144483471 scopus 로고    scopus 로고
    • Content Analysis of Risk Management Disclosures in Canadian Annual Reports
    • Lajili, K., & Zéghal, D. (2005). Content Analysis of Risk Management Disclosures in Canadian Annual Reports. Canadian Journal of Administrative Science, 22(2), 125-142.
    • (2005) Canadian Journal of Administrative Science , vol.22 , Issue.2 , pp. 125-142
    • Lajili, K.1    Zéghal, D.2
  • 33
    • 0000023612 scopus 로고
    • On the usefulness of earnings and earnings research: Lessons and directions from two decades of empirical research
    • Lev, B. (1989). On the usefulness of earnings and earnings research: lessons and directions from two decades of empirical research. Journal of Accounting Research, (supplement), 153-191.
    • (1989) Journal of Accounting Research , Issue.SUPPL.EMENT , pp. 153-191
    • Lev, B.1
  • 34
    • 0001151913 scopus 로고    scopus 로고
    • Quantitative disclosures of market risk in the SEC release
    • March
    • Linsmeier, T.J., & Pearson, N.D. (March 1997). Quantitative disclosures of market risk in the SEC release. Accounting Horizons, 11(1), 107-135.
    • (1997) Accounting Horizons , vol.11 , Issue.1 , pp. 107-135
    • Linsmeier, T.J.1    Pearson, N.D.2
  • 35
    • 84995186518 scopus 로고
    • Portfolio selection
    • March
    • Markowitz, H.M. (March 1952). Portfolio selection. Journal of Finance, 7(1), 77-91.
    • (1952) Journal of Finance , vol.7 , Issue.1 , pp. 77-91
    • Markowitz, H.M.1
  • 36
    • 0011392343 scopus 로고
    • Portfolio selection: Efficient diversification of investment
    • New Haven: Yale University Press
    • Markowitz, H.M. (1959). Portfolio selection: Efficient diversification of investment. Cowles Foundation Monograph 16. New Haven: Yale University Press.
    • (1959) Cowles Foundation Monograph , vol.16
    • Markowitz, H.M.1
  • 37
    • 84974325304 scopus 로고
    • Financial factors witch influence beta variations within an homogeneous industry environment
    • March
    • Melicher, W. (March 1974). Financial factors witch influence beta variations within an homogeneous industry environment. Journal of Financial and Quantitative Analysis, 9(2), 231-241.
    • (1974) Journal of Financial and Quantitative Analysis , vol.9 , Issue.2 , pp. 231-241
    • Melicher, W.1
  • 38
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne, M.J., & Adler, R.W. (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing and Accountability Journal, 12(2), 237-256.
    • (1999) Accounting, Auditing and Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 39
    • 20144365034 scopus 로고    scopus 로고
    • International differences in timeliness, conservatism and classification of earnings
    • Pope, P., & Walker, M. (1999). International differences in timeliness, conservatism and classification of earnings. Journal of Accounting Research, 37, 53-87.
    • (1999) Journal of Accounting Research , vol.37 , pp. 53-87
    • Pope, P.1    Walker, M.2
  • 40
    • 55149122004 scopus 로고    scopus 로고
    • Disclosure
    • February
    • Reerink, J. (February 1996). Disclosure. Futures, 25(2), 64-65.
    • (1996) Futures , vol.25 , Issue.2 , pp. 64-65
    • Reerink, J.1
  • 42
    • 77953813199 scopus 로고
    • The prediction of systematic and specific risk in common stocks
    • March
    • Rosenberg, B., & McKibben, W. (March 1973). The prediction of systematic and specific risk in common stocks. Journal of Financial and Quantitative Analysis, 8(2), 317-334.
    • (1973) Journal of Financial and Quantitative Analysis , vol.8 , Issue.2 , pp. 317-334
    • Rosenberg, B.1    McKibben, W.2
  • 44
    • 55149121383 scopus 로고    scopus 로고
    • Salmi, T., Virtanen, I., Yli-olli, P., & Kallunki, P. (1997). Association between accounting and market-based variables; a canonical correlation approach with US data. Paper presented in Workshop Financial Statement Analysis University of Vassa.
    • Salmi, T., Virtanen, I., Yli-olli, P., & Kallunki, P. (1997). Association between accounting and market-based variables; a canonical correlation approach with US data. Paper presented in Workshop Financial Statement Analysis University of Vassa.
  • 45
    • 55149095388 scopus 로고    scopus 로고
    • Securities and Exchange Commission (SEC). (1997). Disclosure of Accounting Policies for Derivative Financial Instruments and Derivative Commodity Instruments and Disclosure of Qualitative and Quantitative Information about Market Risk Inherent in Derivatives Financial Instruments, Other Financial Instruments, and Derivative Commodity Instruments; Release Nos. 33-7386; 34-38223; IC-22487; FR-48; International Series No. 1047; File No. S7-35-95 (January 31, 1977); Washington, D.C.: Securities and Exchange Commission.
    • Securities and Exchange Commission (SEC). (1997). Disclosure of Accounting Policies for Derivative Financial Instruments and Derivative Commodity Instruments and Disclosure of Qualitative and Quantitative Information about Market Risk Inherent in Derivatives Financial Instruments, Other Financial Instruments, and Derivative Commodity Instruments; Release Nos. 33-7386; 34-38223; IC-22487; FR-48; International Series No. 1047; File No. S7-35-95 (January 31, 1977); Washington, D.C.: Securities and Exchange Commission.
  • 46
    • 55149090699 scopus 로고    scopus 로고
    • Credibility at Risk? The Accounting Profession, Risk Reporting and the Rise of VaR
    • University of Nottingham
    • Woods, M., Dowd, K., & Humphrey, C.G. (2004). Credibility at Risk? The Accounting Profession, Risk Reporting and the Rise of VaR. CRIS Discussion Paper 2004.III, University of Nottingham.
    • (2004) CRIS Discussion Paper 2004.III
    • Woods, M.1    Dowd, K.2    Humphrey, C.G.3
  • 49
    • 3142611153 scopus 로고
    • Size, leverage and dividend record as determinants of equity risk
    • September
    • Zion, B., & Shalit, S. (September 1975). Size, leverage and dividend record as determinants of equity risk. Journal of Finance, 30(4), 1015-1026.
    • (1975) Journal of Finance , vol.30 , Issue.4 , pp. 1015-1026
    • Zion, B.1    Shalit, S.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.