دانلود و نمایش مقالات مرتبط با Risk management::صفحه 1
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نتیجه جستجو - Risk management

تعداد مقالات یافته شده: 219
ردیف عنوان نوع
1 Accounting-based downside risk and stock price crash risk: Evidence from China
ریسک نزولی مبتنی بر حسابداری و خطر سقوط قیمت سهام: شواهدی از چین-2021
In the past 15 years, an emerging literature has extensively studied individual stock price crash risk, which refers to the likelihood of an abrupt and large-scale drop in stock prices (e.g., Chen et al., 2001; Hutton et al., 2009; Jin and Myers 2006; Kim et al., 2011a, Li and Zhang 2011b; Kim and Zhang 2016). An important strand of this literature focuses on the Chinese emerging markets where, arguably, the extent of “bad news hoarding” is severer compared to developed markets due to China’s less effective corporate governance environment (Wang et al., 2020). In this paper, we examine the relationship between accounting-based downside risk and stock price crash risk using a large sample of Chinese listed firms. The contribution of this study lies in a recently developed indicator of earnings fundamentals that is, arguably, more consistent with “bad news hoarding”: accounting-based downside risk, hereafter denoted as ABDR. Studies have shown that investors care more about downside losses than upside gain potentials and are therefore more sensitive to losses than to gains (e.g., Gul 1991; Kahneman and Tversky 1979). Accordingly, Koonce et al. (2005) show that economic agents judge negative and positive expectations differently in risk management, placing more emphasis on potential loss outcomes. However, earnings volatility and other existing accounting-based downside risk measures consist of both downside and upside variabilities with equal weights and little research has examined the downside risk of accounting-based measures. Konchitchki et al. (2016) are the first to construct measures of accounting-based downside risk and examine its pricing implications in U.S. markets. In particular, this study uses the relative root lower partial moment as a mathematical foundation to capture exposure to downside risk rather than the overall volatility. Accounting-based downside risk measures focus on the below-expectation variability in firm performance measures, particularly return-on-assets (ROA). We extend Konchitchki et al. (2016) by performing an investigation in the Chinese markets. Furthermore, we examine the variation
keywords: Accounting-based downside risk | Stock price crash risk | Bad-news hoarding, China | ریسک نزولی مبتنی بر حسابداری | ریسک سقوط قیمت سهام | احتکار اخبار بد، چین
مقاله انگلیسی
2 Uncovering research streams on agri-food supply chain management: A bibliometric study
کشف جریانهای تحقیق در مورد مدیریت زنجیره تأمین مواد غذایی کشاورزی: یک مطالعه کتابشناختی-2021
This study carried out a bibliometric analysis to critically review the evolution of the agri-food supply chain (AFSC) research field over the period of 2008–2019. A set of 1236 articles was analyzed from the Web of Science database. Besides using different analytical scientometric tools (topic mapping, co-citation, co-authorship and overlay visualization networks), this study identified frequently-used keywords, new and hot research topics and frequently-studied supply chain management (SCM) practices. Frequently used keywords are food supply chain, food waste, sustainability, food safety, SCM, food industry, and food security. New research themes include contract, blockchain, internet of things, resilience, and short food supply chain, a topic that demands further research especially due to the international COVID-19 pandemic and the need of farmers to be closer to the consumers. Hot research topics, that is, subjects that have been studied in highly cited papers were also identified include life cycle assessment, environmental impact, packaging, water use, food waste prevention, food waste generation, blockchain and carbon footprint. Among SCM practices, this study observed that risk and sustainable SCM are frequently used keywords. Procurement and reverse logistics were observed in fewer studies. SCM, food waste, food quality, GHG emissions and risk management are sustainable SCM practices frequently observed.
Keywords: Agri-food supply chain | Bibliometric analysis | Co-authorship | Co-citation analysis | Scientometrics | Supply chain management practices
مقاله انگلیسی
3 The convergence of big data and accounting: innovative research opportunities
همگرایی داده های بزرگ و حسابداری: فرصت های تحقیق نوآورانه-2021
This study aims to develop accounting standards, curriculums, and research to cope with the rapid development of big data. The study presents several potential convergence points between big data and different accounting techniques and theories. The study discusses how big data can overcome the data limitations of six accounting issues: financial reporting, performance measurement, audit evidence, risk management, corporate budgeting and activity-based techniques. It presents six exciting research questions for future research. Then, the study explains the potential convergence between big data and agency theory, stakeholders theory, and legitimacy theory. This theoretical study develops new convergence points between big data and accounting by reviewing the literature and proposing new ideas and research questions. The conclusion indicates a significant conver- gence between big data and accounting on the premise that data is the heart of accounting. Big data and advanced analytics have the potential to overcome the data limitations of accounting techniques that require estimations and predictions. A remarkable convergence is argued between big data and three accounting the- ories. Overall, the study presents helpful insights to members of the accounting and auditing community on the potential of big data.
keywords: اطلاعات بزرگ | تجزیه و تحلیل | حسابداری | علم داده | هوش تجاری | Big data | Analytics | Accounting | Data science | Business intelligence
مقاله انگلیسی
4 Review of supply chain management within project management
بررسی مدیریت زنجیره تأمین در داخل مدیریت پروژه-2021
Supply chain management (SCM) adoption in a project-based environment brings substantial benefits but re- quires careful planning and execution. The current research examines a number of publications that are relevant to both SCM and project management in project management journals. First, we identify the key antecedents of successful SCM implementation in a project-based environment. Then we category these factors into four main areas, namely, IT integration, organizational coordination, risk management, and supply chain resilience and complexity. Third, we explore inter-relationships among these factors through a comprehensive literature re- view. A broad and enhanced understanding of the conceptual integration of SCM with project management is provided by exploring application areas outside the more common integration domain of the construction in- dustry. This research presents and interprets this integration using a system gram that visually illustrates a SCM strategy adoption pathway and depicts the complex procedures in an understandable manner.
Keywords: Project management | Supply chain management | Systemigram | Implementation strategy
مقاله انگلیسی
5 Green and low carbon matters: A systematic review of the past, today, and future on sustainability supply chain management practices among manufacturing industry
موارد سبز و کم کربن: مروری سیستماتیک از گذشته ، امروز و آینده در مورد شیوه های مدیریت پایداری زنجیره تامین در صنعت تولید-2021
Journal Pre-proof Climate change has arisen as one of human beings most significant threats. A higher proportion of carbon dioxide emissions are produced from developing countries as manufacturing globalization requires more and more emerging nations. The predicament between carbon reduction and fast industrial development makes firms in developing countries reluctant to take thoughtful commitment and actions in carbon dioxide emission reduction in their global manufacturing practices. Sustainability, green, and low-carbon supply chain networks research is still also in its infant stage from a theoretical perspective and requires further research and development. Therefore this research aims to address the research question: “Why and how organizations are adopting sustainable strategies in developing countries to increase sustainable supply chain management practices in the manufacturing?”. In order to thoroughly analyse the literature, this paper used ATLAS. ti 9 software tools to save, identify, and assess the data for this study. We reviewed, compiled, and sorted papers from 326 publications for this article and then recognized 160 as critical to the work scope. The results reveal that the organizations current concentration is on improving internal environmental efficiency related to its mid-stream SCM activities. The introduction of environmental practices at the external level (downstream and upstream) is relatively limited, and few organizations are collaborating effectively with supply chain partners to improve their SSCM performance. The results also show that organizational performance, reputation/risk management, customer pressure, and top management support are primary motivators for organizations to embrace SSCM practices. The typology suggests that companies need to consider and recognize their key sustainability risk in the past, current, and future to have a simple organizational design to innovative management methods to handle their sustainable supply chain practices.
Keywords: Sustainability practices | Low carbon emissions | Green supply chain management | Green manufacturing
مقاله انگلیسی
6 Beware suppliers bearing gifts!: Analysing coverage of supply chain cyber security in critical national infrastructure sectorial and cross-sectorial frameworks
مراقب تأمین کنندگان هدیه باشید!: تجزیه و تحلیل پوشش امنیت سایبری زنجیره تامین در زیرساخت های مهم ملی بخش های بخشی و بین بخشی-2021
Threat actors are increasingly targeting extended supply chains and abusing client-supplier trust to conduct third-party compromise. Governments are concerned about targeted attacks against critical national infrastructures, where compromise can have significant adverse national consequences. In this paper we identify and review advice and guidance offered by authorities in the UK, US, and the EU regarding Cyber Supply Chain Risk Management (C-SCRM). We then conduct a review of sector specific guidance in the three regions for the chemical, energy, and water sectors. We assessed frameworks that each region’s sector offered organisations for C-SCRM suitability. Our results found a range of interpretations for “Supply Chain” that resulted in a diversity in the quantity and quality of advice offered by regional authorities, sectors, and their frameworks. This is exacerbated by the lack of a common taxonomy to support supply chain procurement and risk management that has led to limited coverage in most C-SCRM programs. Our results highlight the need for a taxonomy regarding C-SCRM and systematic guidance (both general and sector specific) to enable controls to be deployed to mitigate against supply chain risk. We provide an outline taxonomy based on our data analysis to promote further discussion and research.
Keywords: Cyber security | Supply chain | Risk management | Critical national infrastructure | Common taxonomy
مقاله انگلیسی
7 Heat recovery in an actual LNG supply chain: Retrofitting of designed heat exchange networks (HENs) for potential fuel saving
بازیابی گرما در یک زنجیره تامین LNG واقعی: مقاوم سازی مجدد شبکه های تبادل گرما (HENs) برای صرفه جویی احتمالی در سوخت-2021
The demand for liquefied natural gas (LNG) is steadily increasing and projected to become an important component of global energy demand. Although LNG processing requires high-energy to convert the gas into liquid, it is still the most preferable method of supply due to technical, economic, safety, and political reasons. Energy integration strategies and process optimization between units have been emphasized as ways to reduce energy demand. In this study, a rigorous simulation for proposed heat exchanger networks (HENs) between sulfur recovery units (SRU) and gas sweetening units (GSU) that exhibit heat sources and sinks was conducted. The HENs were designed using pinch analysis tools in Aspen Energy Analyzer (AEA) and were used to determine the maximum energy recovery and potential fuel savings after retrofitting within LNG supply chain. The feasibility of retrofitting the HENs into LNG plant without affecting process conditions or product quality was also determined. Although universal HEN reduces energy consumption of the existing plant by 68%, the network complexity limits its practical application. Simplified HENs between the sub-units reduced energy demand by 50% and achieved fuel saving of 34%. Retrofitting HENs improved existing LNG energy integration, enhanced process economy, reduced fossil fuel burning and protected the environment.
Keywords: Supply chain management | Risk management | Policy matrix
مقاله انگلیسی
8 Developing a conceptual influence diagram for socio-eco-technical systems analysis of biofouling management in shipping – A Baltic Sea case study
توسعه یک نمودار تأثیر مفهومی برای تجزیه و تحلیل سیستم های اجتماعی-اقتصادی-فنی مدیریت رسوب زیستی در کشتیرانی - مطالعه موردی دریای بالتیک-2021
Ship hulls create a vector for the transportation of harmful non-indigenous species (NIS) all over the world. To sustainably prevent NIS introductions, the joint consideration of environmental, economic and social aspects in the search of optimal biofouling management strategies is needed. This article presents a multi-perspective soft systems analysis of the biofouling management problem, based on an extensive literature review and expert knowledge collected in the Baltic Sea area during 2018–2020. The resulting conceptual influence diagram (CID) reveals the multidimensionality of the problem by visualizing the causal relations between the key elements and demonstrating the entanglement of social, ecological and technical aspects. Seen as a boundary object, we suggest the CID can support open dialogue and better risk communication among stakeholders by providing an illustrative and directly applicable starting point for the discussions. It also provides a basis for quantitative management optimization in the future.
keywords: تجزیه و تحلیل سیستم ها | مدیریت ریسک | نمودار را تحت تاثیر قرار دهید | گونه های بیگانه | مدیریت زیستی | دریای بالتیک | Systems analysis | Risk management | Influence diagram | Alien species | Biofouling management | Baltic Sea
مقاله انگلیسی
9 Improving supply chain resilience through industry 4:0: A systematic literature review under the impressions of the COVID-19 pandemic
بهبود انعطاف پذیری زنجیره تأمین از طریق صنعت 4:0: بررسی ادبیات سیستماتیک تحت تأثیر همه گیری COVID-19-2021
The COVID-19 pandemic is one of the most severe supply chain disruptions in history and has challenged practitioners and scholars to improve the resilience of supply chains. Recent technological progress, especially industry 4.0, indicates promising possibilities to mitigate supply chain risks such as the COVID-19 pandemic. However, the literature lacks a comprehensive analysis of the link between industry 4.0 and supply chain resilience. To close this research gap, we present evidence from a systematic literature review, including 62 papers from high-quality journals. Based on a categorization of industry 4.0 enabler technologies and supply chain resilience antecedents, we introduce a holistic framework depicting the relationship between both areas while exploring the current state-of-the-art. To verify industry 4.0’s resilience opportunities in a severe supply chain disruption, we apply our framework to a use case, the COVID-19-affected automotive industry. Overall, our results reveal that big data analytics is particularly suitable for improving supply chain resilience, while other industry 4.0 enabler technologies, including additive manufacturing and cyber-physical systems, still lack proof of effectiveness. Moreover, we demonstrate that visibility and velocity are the resilience antecedents that benefit most from industry 4.0 implementation. We also establish that industry 4.0 holistically supports pre-disruption resilience measures, enabling more effective proactive risk management. Both research and practice can benefit from this study. While scholars may analyze resilience potentials of under-explored enabler technologies, practitioners can use our findings to guide industry 4.0 investment decisions.
Keywords: Industry 4.0 | Supply chain risk management | Supply chain resilience | Supply chain disruption | Digital supply chain | Literature review
مقاله انگلیسی
10 Information transmission along supply chains: Stock price reaction of suppliers upon a customers release of qualitative risk information
انتقال اطلاعات در طول زنجیره های تأمین: واکنش قیمت سهام تأمین کنندگان پس از انتشار اطلاعات ریسک کیفی توسط مشتری-2021
We examine suppliers’ stock price reaction to the disclosure of qualitative risk information from important customers. By leveraging recent advances in textual analysis, we quantify customers’ qualitative information disclosure and use it to gauge the spontaneous stock price reaction of the supplier’s stock. Using a sample of 2028 customer-supplier-firm observations in China, we find that, on average, the stock price of a supplier negatively reacts to its customer’s qualitative risk information disclosure. Our findings are robust to alternative metric of qualitative risk disclosure, alternative metric of stock price reaction, after accounting for customer stock returns, and after mitigating selection bias. Moreover, when comparing the magnitudes of coefficients, we find the impact of the qualitative risk information disclosure on suppliers’ stock price is larger than the firm, industry, and macroeconomic information embedded in the same annual report; its value is also greater than the impact of a customer’s negative stock price. Last, we show that the adverse impact of customers’ qualitative risk information disclosure is more salient if the customers are relatively important or the information is more useful to investors. We discuss implications of our findings to supply chain risk management.
Keywords: Qualitative risk information | Supply chain | Stock price reaction
مقاله انگلیسی
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