volume 30, issue 8/9, P812-869 2015
DOI: 10.1108/maj-09-2013-0934
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Sherrena Buckby, Gerry Gallery, Jiacheng Ma

Abstract: Purpose – Communication of risk management (RM) practices are a critical component of good corporate governance. Research, to date, has been of little benefit in informing regulators internationally. This paper seeks to contribute to the literature by investigating how listed Australian companies disclose RM information in annual report governance statements in accordance with the Australian Securities Exchange (ASX) corporate governance framework. …

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