Risk management committee and textual risk disclosure

This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The...
Ausführliche Beschreibung

Gespeichert in:

Autor*in:	Ayuningtyas, Eka Sari [verfasserIn] Harymawan, Iman [verfasserIn]

Format:	E-Artikel
Sprache:	Englisch

Erschienen:	2022

Rechteinformationen:	Open Access Namensnennung 4.0 International ; CC BY 4.0

Schlagwörter:	risk management committee risk disclosure tone MD& A

Übergeordnetes Werk:	Enthalten in: Risks - Basel : MDPI, 2013, 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15
Übergeordnetes Werk:	volume:10 ; year:2022 ; number:2 ; month:02 ; elocationid:30 ; pages:1-15

Links:	Link aufrufen Link aufrufen Link aufrufen

DOI / URN:	10.3390/risks10020030

Katalog-ID:	1788518861

Internformat


LEADER	01000caa a2200265 4500
001	1788518861
003	DE-627
005	20220919123200.0
007	cr uuu---uuuuu
008	220204s2022 xx \|\|\|\|\|o 00\| \|\|eng c
024	7		\|a 10.3390/risks10020030 \|2 doi
024	7		\|a 10419/258341 \|2 hdl
035			\|a (DE-627)1788518861
035			\|a (DE-599)KXP1788518861
040			\|a DE-627 \|b ger \|c DE-627 \|e rda
041			\|a eng
100	1		\|a Ayuningtyas, Eka Sari \|e verfasserin \|0 (DE-588)1243590688 \|0 (DE-627)1774553155 \|4 aut
245	1	0	\|a Risk management committee and textual risk disclosure \|c Eka Sari Ayuningtyas and Iman Harymawan
264		1	\|c 2022
336			\|a Text \|b txt \|2 rdacontent
337			\|a Computermedien \|b c \|2 rdamedia
338			\|a Online-Ressource \|b cr \|2 rdacarrier
506	0		\|q DE-206 \|a Open Access \|e Controlled Vocabulary for Access Rights \|u http://purl.org/coar/access_right/c_abf2
520			\|a This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.
540			\|q DE-206 \|a Namensnennung 4.0 International \|f CC BY 4.0 \|2 cc \|u https://creativecommons.org/licenses/by/4.0/
650		4	\|a risk management committee \|7 (dpeaa)DE-206
650		4	\|a risk disclosure \|7 (dpeaa)DE-206
650		4	\|a tone \|7 (dpeaa)DE-206
650		4	\|a MD& A \|7 (dpeaa)DE-206
700	1		\|a Harymawan, Iman \|e verfasserin \|0 (DE-588)1168848881 \|0 (DE-627)1032623950 \|0 (DE-576)511777191 \|4 aut
773	0	8	\|i Enthalten in \|t Risks \|d Basel : MDPI, 2013 \|g 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 \|h Online-Ressource \|w (DE-627)737288485 \|w (DE-600)2704357-5 \|w (DE-576)379467852 \|x 2227-9091 \|7 nnns
773	1	8	\|g volume:10 \|g year:2022 \|g number:2 \|g month:02 \|g elocationid:30 \|g pages:1-15
856	4	0	\|u https://www.mdpi.com/2227-9091/10/2/30/pdf \|x Verlag \|z kostenfrei
856	4	0	\|u https://doi.org/10.3390/risks10020030 \|x Resolving-System \|z kostenfrei
856	4	0	\|u http://hdl.handle.net/10419/258341 \|x Resolving-System \|z kostenfrei
912			\|a GBV_USEFLAG_U
912			\|a GBV_ILN_26
912			\|a ISIL_DE-206
912			\|a SYSFLAG_1
912			\|a GBV_KXP
912			\|a GBV_ILN_11
912			\|a GBV_ILN_20
912			\|a GBV_ILN_22
912			\|a GBV_ILN_23
912			\|a GBV_ILN_24
912			\|a GBV_ILN_39
912			\|a GBV_ILN_40
912			\|a GBV_ILN_60
912			\|a GBV_ILN_62
912			\|a GBV_ILN_63
912			\|a GBV_ILN_65
912			\|a GBV_ILN_69
912			\|a GBV_ILN_70
912			\|a GBV_ILN_73
912			\|a GBV_ILN_95
912			\|a GBV_ILN_105
912			\|a GBV_ILN_110
912			\|a GBV_ILN_151
912			\|a GBV_ILN_152
912			\|a GBV_ILN_161
912			\|a GBV_ILN_206
912			\|a GBV_ILN_213
912			\|a GBV_ILN_230
912			\|a GBV_ILN_285
912			\|a GBV_ILN_293
912			\|a GBV_ILN_370
912			\|a GBV_ILN_602
912			\|a GBV_ILN_2009
912			\|a GBV_ILN_2014
912			\|a GBV_ILN_2034
912			\|a GBV_ILN_2055
912			\|a GBV_ILN_2108
912			\|a GBV_ILN_2111
912			\|a GBV_ILN_2129
912			\|a GBV_ILN_4012
912			\|a GBV_ILN_4037
912			\|a GBV_ILN_4046
912			\|a GBV_ILN_4112
912			\|a GBV_ILN_4125
912			\|a GBV_ILN_4126
912			\|a GBV_ILN_4249
912			\|a GBV_ILN_4305
912			\|a GBV_ILN_4306
912			\|a GBV_ILN_4307
912			\|a GBV_ILN_4313
912			\|a GBV_ILN_4322
912			\|a GBV_ILN_4323
912			\|a GBV_ILN_4324
912			\|a GBV_ILN_4325
912			\|a GBV_ILN_4326
912			\|a GBV_ILN_4335
912			\|a GBV_ILN_4338
912			\|a GBV_ILN_4367
912			\|a GBV_ILN_4700
912			\|a GBV_ILN_2403
912			\|a GBV_ILN_2403
912			\|a ISIL_DE-LFER
951			\|a AR
952			\|d 10 \|j 2022 \|e 2 \|c 2 \|i 30 \|h 1-15
980			\|2 26 \|1 01 \|x 0206 \|b 4051301796 \|y x1z \|z 04-02-22
980			\|2 2403 \|1 01 \|x DE-LFER \|b 4054972268 \|c 00 \|f --%%-- \|d --%%-- \|e n \|j --%%-- \|y l01 \|z 09-02-22
981			\|2 2403 \|1 01 \|x DE-LFER \|r https://doi.org/10.3390/risks10020030
981			\|2 2403 \|1 01 \|x DE-LFER \|r https://www.mdpi.com/2227-9091/10/2/30/pdf

Indexfelder

author_variant	e s a es esa i h ih
matchkey_str	article:22279091:2022----::ikaaeetomteadeta
hierarchy_sort_str	2022
publishDate	2022
allfields	10.3390/risks10020030 doi 10419/258341 hdl (DE-627)1788518861 (DE-599)KXP1788518861 DE-627 ger DE-627 rda eng Ayuningtyas, Eka Sari verfasserin (DE-588)1243590688 (DE-627)1774553155 aut Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206 Harymawan, Iman verfasserin (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191 aut Enthalten in Risks Basel : MDPI, 2013 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 Online-Ressource (DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852 2227-9091 nnns volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15 https://www.mdpi.com/2227-9091/10/2/30/pdf Verlag kostenfrei https://doi.org/10.3390/risks10020030 Resolving-System kostenfrei http://hdl.handle.net/10419/258341 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 2 2 30 1-15 26 01 0206 4051301796 x1z 04-02-22 2403 01 DE-LFER 4054972268 00 --%%-- --%%-- n --%%-- l01 09-02-22 2403 01 DE-LFER https://doi.org/10.3390/risks10020030 2403 01 DE-LFER https://www.mdpi.com/2227-9091/10/2/30/pdf
spelling	10.3390/risks10020030 doi 10419/258341 hdl (DE-627)1788518861 (DE-599)KXP1788518861 DE-627 ger DE-627 rda eng Ayuningtyas, Eka Sari verfasserin (DE-588)1243590688 (DE-627)1774553155 aut Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206 Harymawan, Iman verfasserin (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191 aut Enthalten in Risks Basel : MDPI, 2013 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 Online-Ressource (DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852 2227-9091 nnns volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15 https://www.mdpi.com/2227-9091/10/2/30/pdf Verlag kostenfrei https://doi.org/10.3390/risks10020030 Resolving-System kostenfrei http://hdl.handle.net/10419/258341 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 2 2 30 1-15 26 01 0206 4051301796 x1z 04-02-22 2403 01 DE-LFER 4054972268 00 --%%-- --%%-- n --%%-- l01 09-02-22 2403 01 DE-LFER https://doi.org/10.3390/risks10020030 2403 01 DE-LFER https://www.mdpi.com/2227-9091/10/2/30/pdf
allfields_unstemmed	10.3390/risks10020030 doi 10419/258341 hdl (DE-627)1788518861 (DE-599)KXP1788518861 DE-627 ger DE-627 rda eng Ayuningtyas, Eka Sari verfasserin (DE-588)1243590688 (DE-627)1774553155 aut Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206 Harymawan, Iman verfasserin (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191 aut Enthalten in Risks Basel : MDPI, 2013 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 Online-Ressource (DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852 2227-9091 nnns volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15 https://www.mdpi.com/2227-9091/10/2/30/pdf Verlag kostenfrei https://doi.org/10.3390/risks10020030 Resolving-System kostenfrei http://hdl.handle.net/10419/258341 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 2 2 30 1-15 26 01 0206 4051301796 x1z 04-02-22 2403 01 DE-LFER 4054972268 00 --%%-- --%%-- n --%%-- l01 09-02-22 2403 01 DE-LFER https://doi.org/10.3390/risks10020030 2403 01 DE-LFER https://www.mdpi.com/2227-9091/10/2/30/pdf
allfieldsGer	10.3390/risks10020030 doi 10419/258341 hdl (DE-627)1788518861 (DE-599)KXP1788518861 DE-627 ger DE-627 rda eng Ayuningtyas, Eka Sari verfasserin (DE-588)1243590688 (DE-627)1774553155 aut Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206 Harymawan, Iman verfasserin (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191 aut Enthalten in Risks Basel : MDPI, 2013 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 Online-Ressource (DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852 2227-9091 nnns volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15 https://www.mdpi.com/2227-9091/10/2/30/pdf Verlag kostenfrei https://doi.org/10.3390/risks10020030 Resolving-System kostenfrei http://hdl.handle.net/10419/258341 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 2 2 30 1-15 26 01 0206 4051301796 x1z 04-02-22 2403 01 DE-LFER 4054972268 00 --%%-- --%%-- n --%%-- l01 09-02-22 2403 01 DE-LFER https://doi.org/10.3390/risks10020030 2403 01 DE-LFER https://www.mdpi.com/2227-9091/10/2/30/pdf
allfieldsSound	10.3390/risks10020030 doi 10419/258341 hdl (DE-627)1788518861 (DE-599)KXP1788518861 DE-627 ger DE-627 rda eng Ayuningtyas, Eka Sari verfasserin (DE-588)1243590688 (DE-627)1774553155 aut Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan 2022 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier DE-206 Open Access Controlled Vocabulary for Access Rights http://purl.org/coar/access_right/c_abf2 This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia. DE-206 Namensnennung 4.0 International CC BY 4.0 cc https://creativecommons.org/licenses/by/4.0/ risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206 Harymawan, Iman verfasserin (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191 aut Enthalten in Risks Basel : MDPI, 2013 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 Online-Ressource (DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852 2227-9091 nnns volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15 https://www.mdpi.com/2227-9091/10/2/30/pdf Verlag kostenfrei https://doi.org/10.3390/risks10020030 Resolving-System kostenfrei http://hdl.handle.net/10419/258341 Resolving-System kostenfrei GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 GBV_ILN_2403 ISIL_DE-LFER AR 10 2022 2 2 30 1-15 26 01 0206 4051301796 x1z 04-02-22 2403 01 DE-LFER 4054972268 00 --%%-- --%%-- n --%%-- l01 09-02-22 2403 01 DE-LFER https://doi.org/10.3390/risks10020030 2403 01 DE-LFER https://www.mdpi.com/2227-9091/10/2/30/pdf
language	English
source	Enthalten in Risks 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15
sourceStr	Enthalten in Risks 10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15 volume:10 year:2022 number:2 month:02 elocationid:30 pages:1-15
format_phy_str_mv	Article
building	26:1 2403:0
institution	findex.gbv.de
selectbib_iln_str_mv	26@1z 2403@01
topic_facet	risk management committee risk disclosure tone MD& A
isfreeaccess_bool	true
container_title	Risks
authorswithroles_txt_mv	Ayuningtyas, Eka Sari @@aut@@ Harymawan, Iman @@aut@@
publishDateDaySort_date	2022-02-01T00:00:00Z
hierarchy_top_id	737288485
id	1788518861
language_de	englisch
fullrecord	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">1788518861</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220919123200.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">220204s2022 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.3390/risks10020030</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10419/258341</subfield><subfield code="2">hdl</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)1788518861</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KXP1788518861</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Ayuningtyas, Eka Sari</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1243590688</subfield><subfield code="0">(DE-627)1774553155</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Risk management committee and textual risk disclosure</subfield><subfield code="c">Eka Sari Ayuningtyas and Iman Harymawan</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2022</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="506" ind1="0" ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Open Access</subfield><subfield code="e">Controlled Vocabulary for Access Rights</subfield><subfield code="u">http://purl.org/coar/access_right/c_abf2</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Namensnennung 4.0 International</subfield><subfield code="f">CC BY 4.0</subfield><subfield code="2">cc</subfield><subfield code="u">https://creativecommons.org/licenses/by/4.0/</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">risk management committee</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">risk disclosure</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">tone</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">MD& A</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Harymawan, Iman</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1168848881</subfield><subfield code="0">(DE-627)1032623950</subfield><subfield code="0">(DE-576)511777191</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">Risks</subfield><subfield code="d">Basel : MDPI, 2013</subfield><subfield code="g">10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)737288485</subfield><subfield code="w">(DE-600)2704357-5</subfield><subfield code="w">(DE-576)379467852</subfield><subfield code="x">2227-9091</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:10</subfield><subfield code="g">year:2022</subfield><subfield code="g">number:2</subfield><subfield code="g">month:02</subfield><subfield code="g">elocationid:30</subfield><subfield code="g">pages:1-15</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.mdpi.com/2227-9091/10/2/30/pdf</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.3390/risks10020030</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://hdl.handle.net/10419/258341</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_11</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_152</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2009</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2034</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2055</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2108</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2111</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2129</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4046</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4249</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4306</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4307</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4367</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">10</subfield><subfield code="j">2022</subfield><subfield code="e">2</subfield><subfield code="c">2</subfield><subfield code="i">30</subfield><subfield code="h">1-15</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="b">4051301796</subfield><subfield code="y">x1z</subfield><subfield code="z">04-02-22</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4054972268</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">09-02-22</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://doi.org/10.3390/risks10020030</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://www.mdpi.com/2227-9091/10/2/30/pdf</subfield></datafield></record></collection>
standort_str_mv	--%%--
standort_iln_str_mv	2403:--%%-- DE-LFER:--%%--
author	Ayuningtyas, Eka Sari
spellingShingle	Ayuningtyas, Eka Sari misc risk management committee misc risk disclosure misc tone misc MD& A Risk management committee and textual risk disclosure
authorStr	Ayuningtyas, Eka Sari
ppnlink_with_tag_str_mv	@@773@@(DE-627)737288485
format	electronic Article
delete_txt_mv	keep
author_role	aut aut
typewithnormlink_str_mv	DifferentiatedPerson@(DE-588)1243590688 Person@(DE-588)1243590688 Person@(DE-588)1168848881 DifferentiatedPerson@(DE-588)1168848881
collection	KXP GVK SWB
remote_str	true
last_changed_iln_str_mv	26@04-02-22 2403@09-02-22
illustrated	Not Illustrated
issn	2227-9091
topic_title	Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan risk management committee (dpeaa)DE-206 risk disclosure (dpeaa)DE-206 tone (dpeaa)DE-206 MD& A (dpeaa)DE-206
topic	misc risk management committee misc risk disclosure misc tone misc MD& A
topic_unstemmed	misc risk management committee misc risk disclosure misc tone misc MD& A
topic_browse	misc risk management committee misc risk disclosure misc tone misc MD& A
format_facet	Elektronische Aufsätze Aufsätze Elektronische Ressource
standort_txtP_mv	--%%--
format_main_str_mv	Text Zeitschrift/Artikel
carriertype_str_mv	cr
hierarchy_parent_title	Risks
normlinkwithtype_str_mv	(DE-588)1243590688@DifferentiatedPerson (DE-588)1243590688@Person (DE-588)1168848881@Person (DE-588)1168848881@DifferentiatedPerson
hierarchy_parent_id	737288485
signature	--%%--
signature_str_mv	--%%--
hierarchy_top_title	Risks
isfreeaccess_txt	true
familylinks_str_mv	(DE-627)737288485 (DE-600)2704357-5 (DE-576)379467852
normlinkwithrole_str_mv	(DE-588)1243590688@@aut@@ (DE-588)1168848881@@aut@@
title	Risk management committee and textual risk disclosure
ctrlnum	(DE-627)1788518861 (DE-599)KXP1788518861
title_full	Risk management committee and textual risk disclosure Eka Sari Ayuningtyas and Iman Harymawan
author_sort	Ayuningtyas, Eka Sari
journal	Risks
journalStr	Risks
callnumber-first-code	-
lang_code	eng
isOA_bool	true
recordtype	marc
publishDateSort	2022
contenttype_str_mv	txt
container_start_page	1
author_browse	Ayuningtyas, Eka Sari Harymawan, Iman
selectkey	26:x 2403:l
container_volume	10
format_se	Elektronische Aufsätze
author-letter	Ayuningtyas, Eka Sari
doi_str_mv	10.3390/risks10020030
normlink	1243590688 1774553155 1168848881 1032623950 511777191
normlink_prefix_str_mv	(DE-588)1243590688 (DE-627)1774553155 (DE-588)1168848881 (DE-627)1032623950 (DE-576)511777191
author2-role	verfasserin
title_sort	risk management committee and textual risk disclosure
title_auth	Risk management committee and textual risk disclosure
abstract	This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.
abstractGer	This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.
abstract_unstemmed	This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.
collection_details	GBV_USEFLAG_U GBV_ILN_26 ISIL_DE-206 SYSFLAG_1 GBV_KXP GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_2129 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4046 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 GBV_ILN_2403 ISIL_DE-LFER
container_issue	2
title_short	Risk management committee and textual risk disclosure
url	https://www.mdpi.com/2227-9091/10/2/30/pdf https://doi.org/10.3390/risks10020030 http://hdl.handle.net/10419/258341
ausleihindikator_str_mv	26 2403:n
rolewithnormlink_str_mv	@@aut@@(DE-588)1243590688 @@aut@@(DE-588)1168848881
remote_bool	true
author2	Harymawan, Iman
author2Str	Harymawan, Iman
ppnlink	737288485
GND_str_mv	Sari Ayuningtyas, Eka Eka Sari Ayuningtyas Ayuningtyas, Eka Sari Iman Harymawan Charynavan, Iman Harymawan, Iman
GND_txt_mv	Sari Ayuningtyas, Eka Eka Sari Ayuningtyas Ayuningtyas, Eka Sari Iman Harymawan Charynavan, Iman Harymawan, Iman
GND_txtF_mv	Sari Ayuningtyas, Eka Eka Sari Ayuningtyas Ayuningtyas, Eka Sari Iman Harymawan Charynavan, Iman Harymawan, Iman
mediatype_str_mv	c
isOA_txt	true
hochschulschrift_bool	false
doi_str	10.3390/risks10020030
callnumber-a	--%%--
up_date	2024-07-04T15:45:50.771Z
_version_	1803663914590797824
fullrecord_marcxml	<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a2200265 4500</leader><controlfield tag="001">1788518861</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20220919123200.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">220204s2022 xx \|\|\|\|\|o 00\| \|\|eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.3390/risks10020030</subfield><subfield code="2">doi</subfield></datafield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10419/258341</subfield><subfield code="2">hdl</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)1788518861</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KXP1788518861</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Ayuningtyas, Eka Sari</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1243590688</subfield><subfield code="0">(DE-627)1774553155</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Risk management committee and textual risk disclosure</subfield><subfield code="c">Eka Sari Ayuningtyas and Iman Harymawan</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="c">2022</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="506" ind1="0" ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Open Access</subfield><subfield code="e">Controlled Vocabulary for Access Rights</subfield><subfield code="u">http://purl.org/coar/access_right/c_abf2</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This research examines the relationship between the risk management committee and textual risk disclosure. Textual risk disclosure is measured using the use of a risk-contained tone in the annual report. We employed empirical analysis for the Indonesian listed firms for the period 2010 to 2018. The findings of this research suggest that the existence of the risk management committee gives more risk disclosure. This finding implicates that firms with a risk management committee will give more risk disclosure, because they have a specific committee which have abilities concerning firm risk. The first additional analysis suggests that the results are more pronounced for firms within the period after the regulation to have a risk management committee was applied in Indonesia. We also make second additional analysis for different level of technology within industry. The existence of risk management committee for managing risk disclosure is more pronounced for company within high level of technology industry. We provide several contributions to the users of the financial statements such as shareholders and other stakeholders, especially regulatory bodies in Indonesia.</subfield></datafield><datafield tag="540" ind1=" " ind2=" "><subfield code="q">DE-206</subfield><subfield code="a">Namensnennung 4.0 International</subfield><subfield code="f">CC BY 4.0</subfield><subfield code="2">cc</subfield><subfield code="u">https://creativecommons.org/licenses/by/4.0/</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">risk management committee</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">risk disclosure</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">tone</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">MD& A</subfield><subfield code="7">(dpeaa)DE-206</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Harymawan, Iman</subfield><subfield code="e">verfasserin</subfield><subfield code="0">(DE-588)1168848881</subfield><subfield code="0">(DE-627)1032623950</subfield><subfield code="0">(DE-576)511777191</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">Enthalten in</subfield><subfield code="t">Risks</subfield><subfield code="d">Basel : MDPI, 2013</subfield><subfield code="g">10(2022), 2 vom: Feb., Artikel-ID 30, Seite 1-15</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)737288485</subfield><subfield code="w">(DE-600)2704357-5</subfield><subfield code="w">(DE-576)379467852</subfield><subfield code="x">2227-9091</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:10</subfield><subfield code="g">year:2022</subfield><subfield code="g">number:2</subfield><subfield code="g">month:02</subfield><subfield code="g">elocationid:30</subfield><subfield code="g">pages:1-15</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://www.mdpi.com/2227-9091/10/2/30/pdf</subfield><subfield code="x">Verlag</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://doi.org/10.3390/risks10020030</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://hdl.handle.net/10419/258341</subfield><subfield code="x">Resolving-System</subfield><subfield code="z">kostenfrei</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_26</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">SYSFLAG_1</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_KXP</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_11</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_20</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_22</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_23</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_24</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_39</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_40</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_60</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_62</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_63</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_65</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_69</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_70</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_73</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_95</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_105</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_110</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_151</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_152</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_161</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_206</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_213</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_230</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_285</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_293</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_370</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_602</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2009</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2014</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2034</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2055</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2108</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2111</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2129</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4012</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4037</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4046</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4112</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4125</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4126</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4249</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4305</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4306</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4307</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4313</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4322</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4323</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4324</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4325</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4326</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4335</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4338</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4367</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_4700</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_ILN_2403</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ISIL_DE-LFER</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">10</subfield><subfield code="j">2022</subfield><subfield code="e">2</subfield><subfield code="c">2</subfield><subfield code="i">30</subfield><subfield code="h">1-15</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">26</subfield><subfield code="1">01</subfield><subfield code="x">0206</subfield><subfield code="b">4051301796</subfield><subfield code="y">x1z</subfield><subfield code="z">04-02-22</subfield></datafield><datafield tag="980" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="b">4054972268</subfield><subfield code="c">00</subfield><subfield code="f">--%%--</subfield><subfield code="d">--%%--</subfield><subfield code="e">n</subfield><subfield code="j">--%%--</subfield><subfield code="y">l01</subfield><subfield code="z">09-02-22</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://doi.org/10.3390/risks10020030</subfield></datafield><datafield tag="981" ind1=" " ind2=" "><subfield code="2">2403</subfield><subfield code="1">01</subfield><subfield code="x">DE-LFER</subfield><subfield code="r">https://www.mdpi.com/2227-9091/10/2/30/pdf</subfield></datafield></record></collection>
score	7.402767

Nicht das Richtige dabei?

Schreiben Sie uns!

Risk management committee and textual risk disclosure

Nicht das Richtige dabei?

Zugang & Verfügbarkeit

Vorhandene Bände

Nicht das Richtige dabei?