ارائه مدلی برای ارزیابی گزارشگری ریسک شرکتی در ایران

هدف: هدف از این پژوهش شناسایی ابعاد، مولفه‌ها و شاخص‌های گزارشگری ریسک و ارائه مدلی برای ارزیابی گزارشگری ریسک شرکتی در ایران است. روش: در راستای اهداف پژوهش، ابتدا با بررسی مبانی نظری و پیشینه پژوهش و انجام مصاحبه‌های نیمه ساختاریافته با خبرگان، ابعاد، مولفه‌ها و شاخص‌های حاکم بر گزارشگری ریسک شرکتی استخراج و با استفاده از تکنیک دلفی فازی مورد اجماع و غربالگری قرار گرفت؛ سپس با به کارگیری رویکرد ترکیبی دیمتل و فرایند تحلیل شبکه‌ای (دنپ)، روابط بین معیارها مشخص و اولویت‌بندی و وزن‌دهی آن‌ها صورت پذیرفت. یافته‌ها: نتایج پژوهش حاکی از اجماع خبرگان بر پذیرش تمام شاخص‌ها در مرحله دلفی فازی است. بر اساس دیدگاه خبرگان، بعد کیفیت افشای ریسک اهمیت بیشتری نسبت به ابعاد ساختار متن و کمیت افشای ریسک دارد و شاخص‌های پوشش، چشم‌انداز و اندازه اثر اقتصادی افشای ریسک، بیشترین وزن را به خود اختصاص داده‌اند. نتیجه‌گیری: یافته‌های پژوهش نشان می‌دهند گزارش ریسک‌های اصلی شرکت، نحوه مدیریت این ریسک‌ها و کمی کردن اثرات آنها، در درجه بالاتری از اهمیت قرار دارند. با توجه به اثرگذاری بعد کیفیت و اثرپذیری ابعاد ساختار متن و کمیت افشای ریسک، توجه به بهبود کیفیت افشای ریسک می‌تواند ساختار متن و کمیت افشای ریسک را نیز بهبود بخشد. نتایج این پژوهش می‌تواند در ارزیابی، مقایسه و رتبه‌بندی گزارش‌های ریسک شرکت‌ها و تدوین ضوابط و رهنمودهای افشای اطلاعات ریسک توسط نهادهای نظارتی، افشای مناسب‌تر اطلاعات ریسک توسط شرکت‌ها و افزایش آگاهی ذینفعان از وضعیت ریسک شرکت و بهبود تصمیم‌گیری آنها موثر باشد.

a model for corporate risk reporting evaluation in iran

objective: risk information disclosure as a major part of the information needed for investors helps them to evaluate and meet corporate risk in their decisions. a review of the literature shows that there has been no comprehensive research on risk reporting evaluation and most studies have evaluated or measured risk reporting with a limited set of indicators. in addition, many of these studies focus mainly on the quality of risk disclosure and other aspects have remained largely overlooked. accordingly, the purpose of this study is to identify dimensions, components and risk reporting indicators as well as to provide a model for evaluating corporate risk reporting in iran. methods: based on study purposes, dimensions, components and indicators influencing corporate risk reporting were firstly extracted by studying the theoretical framework and literature review as well as conducting semistructured interviews with experts that fuzzy delphi technique was employed for their consensus and screening. in the following, relationships between the criteria were determined by the combined approach of dematel and the network analysis process (danp), and then criteria were prioritized and weighted. the statistical population consists of all the individuals with expertise and experience in the field of risk reporting in iran, including report preparation, monitoring, review, and standardsetting activities. the opinion of these experts is used to specify the final conceptual model. purposive (snowball) sampling is used for semistructured interviews until saturation is reached. the same sampling method is used for the fdm and danp stages. accordingly, 12 individuals are selected for the interview stage, 74 individuals for the fdm stage, and 15 people in the danp stage. results: in the first stage of this study, after identifying the dimensions, components, and indicators of risk reporting through a review of the literature, the structure of the initial conceptual model was verified through semistructured interviews with a panel of experts, and two additional indicators (i.e., risk prioritization and internal overlap) were added to the initial set of indicators. as such, the initial conceptual model was developed with 3 dimensions, 3 components, and 14 indicators to be used in the fuzzy delphi method (fdm). results indicate that there is a consensus among experts on accepting the whole indicators determined on the fuzzy delphi approach. based on experts’ perspectives, the quality dimension of risk disclosure is more important than dimensions of text structure and quantity of risk disclosure. as well, risk disclosure indicators coverage, risk disclosure outlook and the amount of the economic impact of risk disclosure dedicated the most weight. conclusion: study results demonstrate that the quality dimension is a net causer, while the dimensions of quantity and textual properties are net receivers. this suggests that highquality risk disclosures by a company can also increase the quantity of its disclosures. in contrast, lengthy risk disclosures with poor quality cannot meet the information needs of stakeholders. quality in the disclosure of risk information means that the company should report the types of risks it is exposed to, the impact of these risks, and the strategies and actions planned to deal with these risks. this in turn can increase risk disclosure quantity, while preventing the disclosure of redundant, boilerplate sentences and phrases in the risk report and increasing the density of risk disclosures. in addition, the fact that the quality dimension is a net causer and the text properties dimension is a net receiver suggests that adequate risk coverage and disclosure of the impact of risks and the outlook profile as measures of quality will