Enterprise Risk Management and Disclosure

Adina Popa (), Nicoleta Farcane, François Fulconis () and Ovidiu Megan
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Adina Popa: Resita Fascicola de Inginerie - Eftimie Murgu University of Resita
Nicoleta Farcane: FEAA Timisoara - Roumania - University of Timissoara, UVT - Universitatea de Vest din Timișoara [România] = West University of Timișoara [Romania] = Université Ouest de Timișoara [Roumanie]
François Fulconis: LBNC - Laboratoire Biens, Normes, Contrats - AU - Avignon Université, CRET-LOG - Centre de Recherche sur le Transport et la Logistique - AMU - Aix Marseille Université, AU - Avignon Université
Ovidiu Megan: FEAA Timisoara - Roumania - University of Timissoara, UVT - Universitatea de Vest din Timișoara [România] = West University of Timișoara [Romania] = Université Ouest de Timișoara [Roumanie]

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Abstract: Our paper deals with aspects regarding risk and uncertainty. Many risk management methods are today implemented in organizations. This perspective reveals that managers are linked in different forms to the activities they are managing, depending on the conditions and levels of uncertainty they are in. Actually, these multiple levels of uncertainty lead to the conclusion that any situation in an organizational system can be classified in two different models of organizational phenomena: the organizational phenomena that are putting managers and stake-holders in conditions of risk and the organizational phenomena that are putting them in condition of uncertainty. Using content analyze in this paper we survey the disclosure level of risk management information in the annual report of top Romanian listed companies.

Keywords: risk; risk management; disclosure; decision; uncertainty (search for similar items in EconPapers)
Date: 2008
Note: View the original document on HAL open archive server: https://amu.hal.science/hal-02491583
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Published in Analele Universitatii "Eftimie Murgu" Resita Fascicola de Inginerie, 2008, 1 (15), pp.345-352

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02491583

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