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Enterprise risk management and disclosure

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Author(s): Adina Popa | Nicoleta Farcane | Francois Fulconis | Ovidiu Megan

Journal: Analele Universităţii Eftimie Murgu Reşiţa. Fascicula de Inginerie
ISSN 1453-7397

Volume: XV;
Issue: 1;
Start page: 345;
Date: 2008;
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Keywords: decision | disclosure | risk | risk management | uncertainty

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 stakeholders 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.
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