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Rethinking the quality of risk management disclosure practices

Executive Summary

I. Introduction

II. An Academic Perspective on Disclosure

III. General Risk Management Disclosure Propositions

IV. The Information Requirements for the Standard Evaluation Framework

V. Conclusion


Appendix 1

Author: Professor Rajna Gibson*

Download the paper

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:

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.


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