Innovative Corporate Risk Disclosure
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
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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