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RISK RAPORLAMASI: GELISMIS ÜLKE UYGULAMALARINDAN ÇIKARILACAK DERSLER/RISK REPORTING: LESSONS TO BE LEARNED FROM APPLICATIONS OF DEVELOPED COUNTRIES

Risk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be d... Full description

Journal Title: Erciyes Üniversitesi Iktisadi ve Idari Bilimler Faküeltesi Dergisi Jan-Jun 2015, Issue 45, pp.205-230
Main Author: Koç, Filiz
Other Authors: Uzay, Saban
Format: Electronic Article Electronic Article
Language: tur
Subjects:
Quelle: © ProQuest LLC All rights reserved
ID: ISSN: 13013688 ; E-ISSN: 26306409
Link: http://search.proquest.com/docview/1829464763/?pq-origsite=primo
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title: RISK RAPORLAMASI: GELISMIS ÜLKE UYGULAMALARINDAN ÇIKARILACAK DERSLER/RISK REPORTING: LESSONS TO BE LEARNED FROM APPLICATIONS OF DEVELOPED COUNTRIES
format: Article
creator:
  • Koç, Filiz
  • Uzay, Saban
subjects:
  • Turkey
  • Studies
  • Risk Management
  • Annual Reports
  • Disclosure
  • Industrialized Nations
ispartof: Erciyes Üniversitesi Iktisadi ve Idari Bilimler Faküeltesi Dergisi, Jan-Jun 2015, Issue 45, pp.205-230
description: Risk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be described as the disclosure of potential risks or risks which were taken. One of the most important phase of the risk management process is risk reporting. Since the introduction of the corporate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential part of the annual report of stock listed companies. Within the scope of regulation of risk reporting in the annual reports of the companies are located. In developed countries practices and academic studies related to risk reporting are frequently found. In this context, the purpose of the study; is to examine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey in terms of type of risk reporting for existing regulations and practices will be studied to identify and make recommendations.
language: tur
source: © ProQuest LLC All rights reserved
identifier: ISSN: 13013688 ; E-ISSN: 26306409
fulltext: fulltext
issn:
  • 13013688
  • 1301-3688
  • 26306409
  • 2630-6409
url: Link


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subjectTurkey ; Studies ; Risk Management ; Annual Reports ; Disclosure ; Industrialized Nations
descriptionRisk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be described as the disclosure of potential risks or risks which were taken. One of the most important phase of the risk management process is risk reporting. Since the introduction of the corporate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential part of the annual report of stock listed companies. Within the scope of regulation of risk reporting in the annual reports of the companies are located. In developed countries practices and academic studies related to risk reporting are frequently found. In this context, the purpose of the study; is to examine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey in terms of type of risk reporting for existing regulations and practices will be studied to identify and make recommendations.
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titleRISK RAPORLAMASI: GELISMIS ÜLKE UYGULAMALARINDAN ÇIKARILACAK DERSLER/RISK REPORTING: LESSONS TO BE LEARNED FROM APPLICATIONS OF DEVELOPED COUNTRIES
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abstractRisk can be expressed as the emergence of future possible opportunities and threats. Risk management, affects the ability to fulfill the business objectives of identifying potential risks and then manages these risks institution itself can be defined as a process designed to. Risk reporting can be described as the disclosure of potential risks or risks which were taken. One of the most important phase of the risk management process is risk reporting. Since the introduction of the corporate governance codes such as the Sarbanes Oxley act, risk reporting has become an essential part of the annual report of stock listed companies. Within the scope of regulation of risk reporting in the annual reports of the companies are located. In developed countries practices and academic studies related to risk reporting are frequently found. In this context, the purpose of the study; is to examine the risk reporting applications and regulations for developed countries compare to the current situation in Turkey. Therefore, at the end of the study, especially in the real sector in Turkey in terms of type of risk reporting for existing regulations and practices will be studied to identify and make recommendations.
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date2015-01-01