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Rethinking the quality of risk management disclosure practices
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II. An Academic Perspective on Disclosure
III. General Risk Management Disclosure Propositions
IV. The Information Requirements for the Standard Evaluation Framework
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Author: Professor Rajna Gibson*
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First draft: 9 September 1998
Current version: 20 June 1999
* Ecole des HEC, BFSH 1, 1015 Lausanne, Switzerland, Phone +41 21 692 34 68, e-mail: Rajna.Gibson@hec.unil.ch.
Acknowledgements: This research has been supported by IFCI, Geneva. I am particularly grateful to Lillian Chew and Jim Brandon for their valuable contribution and comments. I am also grateful to the members of the IFCI sub-committee on disclosure for their meaningful suggestions on an earlier draft discussed during the sub-committee meeting in London, November 1998, and to participants of the 5th International IFCI Risk Management Roundtable in Geneva, April 1999.
