Business risks
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Supply Chain Risk Management: Literature Review Open
The risks associated with global supply chain management has created a discourse among practitioners and academics. This is evident by the business uncertainties growing in supply chain management, which pose threats to the entire network …
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Earnings management, business strategy, and bankruptcy risk: evidence from Indonesia Open
The purpose of this study is to examine the effect of accrual earnings management and business strategy to bankruptcy risk. Multiple Least Square (MLS) regression and robust regression of M-Estimator regression are performed on financial d…
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The impact of the COVID-19 crisis on the perception of business risk in the SME segment Open
The aim of the study is to evaluate the impact of the COVID-19 crisis on entrepreneurs' attitudes towards the selected business risks in the SME segment.1502 SMEs took part in the research, while 822 of them provided their responses regard…
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Business risk management in the context of small and medium-sized enterprises Open
The aim of this paper is to review the impact of entrepreneurs' attitudes toward the defined business risks on the perception of the future of small and medium-sized enterprises (SMEs). 454 SMEs from the Czech Republic (CR) participated in…
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Financial Risk Measurement and Prediction Modelling for Sustainable Development of Business Entities Using Regression Analysis Open
The issue of the debt, bankruptcy or non-bankruptcy of a company is presented in this article as one of the ways of conceiving risk management. We use the Amadeus database to obtain the financial and accounting data of Slovak enterprises f…
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The Impact of Supplier Sustainability Risk on Shareholder Value Open
Business scandals like sweatshop labor have received growing attention in the field of supply management. Yet little is known about how detrimental such scandals are to buying firms. This study aims to fill this gap by examining the magnit…
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Knowledge risks inherent in business sustainability Open
Since the connection between business sustainability and knowledge risks has not been established in the literature so far, this paper provides a conceptual framework to demonstrate the possible impact of various knowledge risks on busines…
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Personal characteristics of entrepreneurs in the context of perception and management of business risk in the SME segment Open
Th e issue of business in the segment of small and medium-sized companies is a very actual area of scientifi c research today.Currently, great importance is given to research of personal and knowledge preconditions of people for doing busi…
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Determinants of Debt Policy and Company’s Performance Open
Purpose: This research proposes to verify the determinant of debt policy, and company's performance consisting of business risk, asset growth, firm's size, and liquidity.Approach/Methodology/Design: The research has used quantitative analy…
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Client Conservatism and Auditor-Client Contracting Open
We find that auditors of more conservative clients charge lower fees, issue fewer going concern opinions, and resign less frequently, consistent with more conservative clients imposing less engagement risk on their auditors. Using path ana…
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Business Restrictions and COVID-19 Fatalities Open
We collect a time-series database of business and related restrictions for every county in the United States from March through December 2020. We find strong evidence consistent with the idea that employee mask policies, mask mandates for …
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Motivations, business planning, and risk management: entrepreneurship among university students Open
"The objective of this study was to compare motivations for entrepreneurship, business planning, and risk management between two groups of university students: those who already had a business (experienced entrepreneurs) and those intendin…
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Implementation of Enterprise Risk Management (ERM) Framework in Enhancing Business Performances in Oil and Gas Sector Open
This study empirically investigated the ERM Implementation model and proposed framework to identify and manage risks in Oil and Gas Sector in Malaysia. The study examined the role of ERM framework implementation in improving business perfo…
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The Assessment of Non-Financial Risk Sources of SMES in the V4 Countries and Serbia Open
Risks are a very important part of the business environment. If risks are managed well, they can provide a higher level of competitiveness and sustainability advantages for a company. The first step towards successful risk management is an…
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How and when corporate social performance reduces firm risk? The moderating role of corporate governance Open
This study aims to explore the impact of corporate social performance (CSP) on firm risk, and it proposes the moderating role of corporate governance (CG) among this relationship. Although the literature on corporate social responsibility …
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THE PERCEPTION OF LEGAL RISK AND ITS IMPACT ON THE BUSINESS OF SMES Open
One of the prerequisites for a favourable business environment is a stable legislative context and law enforcement. In particular, for SMEs, that do not have the financial resources for stable legal assistance, legal risk is becoming one o…
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Capital structure determinants of small and medium-sized enterprises: evidence from Central and Eastern Europe Open
Purpose The main aim of the paper is to examine the small and medium-sized enterprises’ (SMEs) capital structure determinants in Central and Eastern Europe (CEE) (Poland, Czechia, Slovakia, Hungary, Bulgaria and Romania). Design/methodolog…
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Assessment of Information System Risk Management with Octave Allegro at Education Institution Open
Risk Management can reduce the risk of such as business processes that are not optimal, financial losses, declining reputation of the company, or the destruction of the company's business. To reduce damage to the information systems of the…
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Determinants of Dividend Payout: Evidence from listed Oil and Gas Companies of Pakistan Open
This study aims to investigate the determinants of dividend payout of Oil and Gas industry of Pakistan using secondary data from published annual reports from 2008 to 2014 listed on KSE (Karachi Stock Exchange). Dividend payout can be affe…
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Determinan Struktur Modal Dalam Perspektif Pecking Order Theory Dan Agency Theory Open
The capital structure seen from the perspective of pecking order theory explains that companies are more likely to prefer internal funding than external companies. Pecking Order Theory explains why highly profitable companies generally hav…
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MANAGEMENT OF BUSINESS RISKS IN THE SYSTEM OF ECONOMIC SECURITY Open
The article is devoted to the study of the occurrence of entrepreneurial risks when an enterprise carries out its business activities This type of risk is key for any business entity, which indicates the relevance of the topic being studie…
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Managing climate risks through social capital in agrifood supply chains Open
Purpose Despite several contributions to greenhouse gas emission and carbon footprint reduction, the literature lacks empirical insights into the business impact of climate risks, when they materialize, and techniques to manage them. This …
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Theoretical and methodical approaches to the definition of marketing risks management concept at industrial enterprises Open
In the paper, the concept of marketing risks management is examined through the prism of the interpretations of the concept of risk, marketing risk, management, in order to optimize it and efficiently operate the enterprise. Any enterprise…
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Risk management in banking Open
In the competitive financial market conditions, risk is an essential feature of banking activities, which pervades the entire bank management strategy and organization. Modern business conditions have influenced the transformation of banks…
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A Collaborative Decision Support System Framework for Vertical Farming Business Developments Open
The emerging industry of vertical farming (VF) faces three key challenges: standardisation, environmental sustainability, and profitability. High failure rates are costly and can stem from premature business decisions about location choice…
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A Review on Risk Management in Information Systems: Risk Policy, Control and Fraud Detection Open
Businesses are bombarded with great deals of risks, vulnerabilities, and unforeseen business interruptions in their lifetime, which negatively affect their productivity and sustainability within the market. Such risks require a risk manage…
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Pecking Order and Trade-off Theory in Capital Structure Analysis of Family Firms in Indonesia Open
The purpose of this study has analyzed the determinants of policy decisions of the capital structure of family firms listed on the Indonesia Stock Exchange (IDX) in 2012-2016. The company's capital structure was measured by using debt to e…
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PENGARUH SIZE, LIKUIDITAS, PROFITABILITAS, RISIKO BISNIS, DAN PERTUMBUHAN PENJUALAN TERHADAP STRUKTUR MODAL PADA SEKTOR INDUSTRI PROPERTI Open
This research aimed to test the effects of size, liquidity, profitability, business risk, and sales growth to capital structure. The objects of this research were companies in property and real estate sector listed in Jakarta Stock Exchang…
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Recent trends in business financial risk – A bibliometric analysis Open
The finance literature is giving more attention to financial frisk aspects. However, in literature, only a fragmented comprehension is known about the contextual influence of financial risk aspects of businesses. In this article, we contri…
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The Assessment of Key Business Risks for SMEs in Slovakia and Their Comparison with other EU Countries Open
Objective: The essence of this article is to identify statistically the most serious entrepreneurial risks defined by SME owners and managers in Slovakia based on the empirical research conducted in 2017 and to identify the most serious ma…