Authors: | Tsotsolas, Nikos Kanellopoulou, Iakovina |
Issue Date: | 1-Jan-2022 |
Conference: | ISPIM Connects Athens – The Role of Innovation: Past, Present, Future, 28-30 November 2022, Athens, Greece |
Book: | Proceedings of the ISPIM Connects Athens – The Role of Innovation: Past, Present, Future |
Keywords: | Corporate risks, Risk reporting, Risk management, Risk disclosure, Fuzzy Set Qualitative Comparative Analysis, Multiple-criteria decision aid methodologies, Multicriteria Analysis, MCDA, Fuzzy logic, Stochastic UTA |
Abstract: | Coherent and qualitative information ensure the effectiveness of capital markets, highlighting the vital role of efficient risk management reporting and its decisive involvement in communicating companies’ future threats and prospects comprehensively. Volatility within the business context, multi-criteria in decision-making processes, vague reporting standards and the necessity for more pragmatic approaches that facilitate non-linear relationships require more sophisticated techniques to interpret this kind of complexity into reliable quantitative data that can be integrated into strategic decision-making procedures. Multicriteria Decision Aid Analysis can provide powerful tools to extrapolate the most influential parameters that shape distinctive risk disclosure patterns, allowing the decision-maker to select alternative paths based on aggregation – disaggregation technics and preferences, in order to achieve disclosure efficiency. The objective of this paper is to underline the advantages of employing the Fuzzy Set Qualitative Comparative Analysis (fsQCA) and the Stochastic UTA method in order to demonstrate equifinality in corporate risk disclosure efficiency. |
ISBN: | 978-952-335-691-7 |
URL: | https://search.proquest.com/openview/80713cefe55b82ac1b686f6382484214/1?pq-origsite=gscholar&cbl=1796422 |
URI: | https://uniwacris.uniwa.gr/handle/3000/1829 |
Type: | Conference Paper |
Department: | Department of Business Administration |
School: | School of Administrative, Economics and Social Sciences |
Affiliation: | University of West Attica (UNIWA) |
Appears in Collections: | Book Chapter / Κεφάλαιο Βιβλίου |
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