Balance Sheet: Volume 9 Issue 2

Enterprise risk: who knows my business better than me?

Chris Mundy

The author traces the history and philosophy behind the concept of risk transfer and concentrates on the underlying theory of insurance. He argues that the complexity of the…

Risk management: where banks fail

Richard Dedman, Simon Robert‐Tissot

Banks have more at stake than ever before through risk management. The authors, both London lawyers specialising in the financial services world, argue that technology has both…

Turnbull 2000: corporate governance and the financial sector

Neal Writer

Corporate governance in the financial services sector is influenced by factors peculiar to the industry. The author assesses the influence of analysts and points out that…

Risk aversion: the driver of the financial markets

Daniel Ben‐Ami

Daniel Ben‐Ami, author of Cowardly Capitalism: The Myth of the Global Financial Casino, argues that the popular view of the global financial markets as some sort of irresponsible…

Operational risk: an example from the mining industry

Yen Yee Chong

The author takes mining as his paradigm and analyses the approach to risk management showing that financial and fuzzy factors should be taken into account and, if handled…

The new language of financial reporting

Andrew Wallace

Following on from the ground‐breaking article in Balance Sheet, Volume 8 Issue 4 by Charles Garthwaite, the author describes how XBRL, the language of risk, has developed…

The new basel accord: stepping up to the challenge

Denzil Stirk, Paul Rew

Is the growth of bond finance threatened by recession?

Bill Robinson

Providing a guide through an uncertain world

Robert Bruce