While risk management has been of fundamental interest to researchers and practitioners
alike during the last decade, its limitations in today's dynamically changing business …

Purpose The world economy has experienced several economic downturns, and each
phase emphasised that no industry is immune to inappropriate risk-management practices …

We survey more than 1,100 risk managers from around the world regarding their risk
management policies. We find evidence consistent with some traditional theories of risk …

Foreign currency derivative markets are among the largest in the world, yet their role in
emerging markets is relatively understudied. We study firms' currency risk exposure and …

Background: The gap between small and medium-sized enterprises (SMEs) and large
businesses that perform risk assessment is significant. SMEs continuously face many …

Supply chain risk management (SCRM) is an emerging interdisciplinary area of research
crossing over operations management, finance and marketing, among other disciplines. The …

„Als ich vor zwanzig Jahren nach Antworten auf einige Fragen der Kommunalorganisation
suchte–unter anderem ob das Dezernat für Erholung und Freizeit der Schulbehörde oder …

Approaches to risk governance are not homogeneous across organizations. Some
organizations invest heavily in building formal and strategically focused enterprise-wide risk …

In this study, I investigate how firms design risk-focused control practices to embed risk
considerations in employee decision making. The firm's objective is to make sure that …

We analyse the application of hedge accounting and its influence on hedging behaviour in
German and Swiss non-financial corporations. Of our sample companies, 72% apply hedge …