並列摘要
Enterprises risk disclosure has become important issue since the business environment is more complicated, information needed for investment is required wider range. The purpose of this paper is to illustrate the importance of risk disclosure to users, define the scope and types of risks should be disclosed, provide the framework of enterprise risk model to facilitate enterprise evaluating its risks, and examine how risk factors relate to the performance of company. Four dimensions of risks such as hazard, financial, operational, and strategic risk are included in the enterprise risk model for risk assessment. Followed by the model, three cases are studied to understand how to apply the evaluation by framework to information provided in annual reports. Finally, empirical research for regression analysis is done to examine the relationship between risks disclosed and the performance of company.
參考文獻
被引用紀錄
延伸閱讀
- 黃昱珳（2022）。企業信用風險預警模型之探討〔碩士論文，淡江大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0002-0207202217482400
- 孫暐程（2017）。作業風險暨威脅與疏失之研究〔碩士論文，淡江大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0002-2006201723181300
- 張書維（2013）。企業風險管理與公司治理、公司特性之關聯性研究:對企業績效之影響〔碩士論文，國立中正大學〕。華藝線上圖書館。https://www.airitilibrary.com/Article/Detail?DocID=U0033-2110201613562515
- 蔡源成（2014）。An Empirical Research on Program Risk Management。品質月刊，50(7)，26-29。https://www.airitilibrary.com/Article/Detail?DocID=10173692-201407-201407210011-201407210011-26-29
- Lin, T. K. (2015). Asymmetric Relationship between Human Resource and Enterprise Risk [doctoral dissertation, Tamkang University]. Airiti Library. https://doi.org/10.6846/TKU.2015.00982