Multiple Perspectives in Risk and Risk Management: ERRN 8th European Risk Conference 2018, Katowice, Poland, September 20-21

Description

This proceedings book presents a multidisciplinary perspective on risk and risk management. Featuring selected papers presented at the European Risk Research Network (ERRN) 8th European Risk Conference “Multiple Perspectives in Risk and Risk Management” held in Katowice, Poland, it explores topics such as risk management systems, risk behaviors, risk culture, big data and risk reporting and regulation. The contributors adopt a wide variety of theoretical approaches and either qualitative or quantitative methodologies. Contemporary companies operate in a highly dynamic environment, accompanied by the constant development of the information technology, making decision-making processes highly complex and increasing the risk related to company performance. The European Risk Research Network (ERRN) was established in 2006 with the aim of stimulating cross-disciplinary research in the area of risk management. The network includes academics and industry experts from the fields of accounting, auditing, financial economics and mathematical finance. To keep the network lively and fruitful, regular “European Risk Conferences” are organized to present papers from a broad spectrum of risk and risk management areas. Featuring contributions for Italy, South Africa, Germany and Poland, this proceedings book is a valuable reference resource for students, academics, and practitioners in risk and risk management Front Matter ....Pages i-ix Front Matter ....Pages 1-1 Directors’ Duties and Risk Governance (Sergio Beretta)....Pages 3-35 Enterprise Risk Management Measurement: Insights from an Interdisciplinary Literature Review (Arthur Linke, Cristina Florio)....Pages 37-54 Accounting, Soci(et)al Risks, and Public Reason: Governmental Risk Discourses About the ILVA Steel Plant in Taranto (Italy) (Alessandro Lai, Silvia Panfilo, Riccardo Stacchezzini)....Pages 55-86 (In)Consistency Between Private and Public Disclosure on Enterprise Risk Management and Its Determinants (Silvia Panfilo)....Pages 87-123 Forward-Looking Information Disclosure as a Risk Factor in Accounting—The Case of Poland (Ewelina Papaj-Wlisłocka, Marzena Strojek-Filus)....Pages 125-141 Front Matter ....Pages 143-143 Financial Slack and Company’s Risk Retention Capacity (Monika Wieczorek-Kosmala, Joanna Błach)....Pages 145-168 Agent-Based Model of Risk Assessment: A Distributed Cognition Approach (Clemens Harten)....Pages 169-178 Small & Medium-Sized Enterprise Risk Monitoring Based on Financial Analysis Results (Tomasz Jastrząb, Artur Łopata)....Pages 179-191 Risk Management in German Leasing SMEs—A Qualitative Study (Christian Glaser)....Pages 193-209 What Is the Worst Scenario? Modeling Extreme Cyber Losses (Grzegorz Strupczewski)....Pages 211-230 Risk Management in Automation of the Accounting Process (Michał Morrison)....Pages 231-239 Front Matter ....Pages 241-241 The Gains and Losses Puzzle in Discounting for Long-Term Investments: Reinterpreting Ramsey Approach for Intergenerational Perspective (Monika Foltyn-Zarychta)....Pages 243-260 Relationships Between Financial Inclusion and Financial Stability and Economic Growth—The Opportunity or Threat for Monetary Policy? (Bożena Frączek)....Pages 261-278 Risk Management in Central Banks in the Context of Monetary Policy Normalization (Aleksandra Nocoń)....Pages 279-289 Fund Transfer Pricing and Its Impact on Bank Liquidity Measures (Christian Cech, Ewa Dziwok)....Pages 291-299 Cyber Risk in Financial Institutions: A Polish Case (Nikoleta Musiał)....Pages 301-313