Balance SheetTable of Contents for Balance Sheet. List of articles from the current issue, including Just Accepted (EarlyCite)https://www.emerald.com/insight/publication/issn/0965-7967/vol/12/iss/5?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestBalance SheetEmerald Publishing LimitedBalance SheetBalance Sheethttps://www.emerald.com/insight/proxy/containerImg?link=/resource/publication/journal/9a231c14a3416b1055b8ffb960151aee/UNKNOWNhttps://www.emerald.com/insight/publication/issn/0965-7967/vol/12/iss/5?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestLiability‐driven investment: can the fixed interest markets deliver?https://www.emerald.com/insight/content/doi/10.1108/09657960410563531/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe investment strategies which pension funds need to put into place are complex and, in recent years, have been changing rapidly. The author looks at how change is affecting the landscape and at what risk strategies need to be put into place as well.Liability‐driven investment: can the fixed interest markets deliver?
Joseph Mariathasan
Balance Sheet, Vol. 12, No. 5, pp.13-18
The investment strategies which pension funds need to put into place are complex and, in recent years, have been changing rapidly. The author looks at how change is affecting the landscape and at what risk strategies need to be put into place as well.]]>
Liability‐driven investment: can the fixed interest markets deliver?10.1108/09657960410563531Balance Sheet2004-12-01© 2004 Joseph MariathasanBalance Sheet1252004-12-0110.1108/09657960410563531https://www.emerald.com/insight/content/doi/10.1108/09657960410563531/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
The nature of risk: The risk management of everythinghttps://www.emerald.com/insight/content/doi/10.1108/09657960410563540/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThis is a briefing by the author on his PD Leake lecture given at the Chartered Accountants’ hall earlier in the year. In it he examines the rise and rise of the risk industry and assesses the changes it has wrought in business life. He argues that unless the rise is halted we will see the retreat of socially valuable intelligence from the public domain.The nature of risk: The risk management of everything
Michael Power
Balance Sheet, Vol. 12, No. 5, pp.19-28
This is a briefing by the author on his PD Leake lecture given at the Chartered Accountants’ hall earlier in the year. In it he examines the rise and rise of the risk industry and assesses the changes it has wrought in business life. He argues that unless the rise is halted we will see the retreat of socially valuable intelligence from the public domain.]]>
The nature of risk: The risk management of everything10.1108/09657960410563540Balance Sheet2004-12-01© 2004 Michael PowerBalance Sheet1252004-12-0110.1108/09657960410563540https://www.emerald.com/insight/content/doi/10.1108/09657960410563540/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
The nature of risk: The nature of systemic risk – trying to achieve a definitionhttps://www.emerald.com/insight/content/doi/10.1108/09657960410563559/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestSystemic risk is an elusive concept. The author suggests that the search for a proper definition can be fruitless but an understanding of its nature is essential.The nature of risk: The nature of systemic risk – trying to achieve a definition
Chris Mundy
Balance Sheet, Vol. 12, No. 5, pp.29-31
Systemic risk is an elusive concept. The author suggests that the search for a proper definition can be fruitless but an understanding of its nature is essential.]]>
The nature of risk: The nature of systemic risk – trying to achieve a definition10.1108/09657960410563559Balance Sheet2004-12-01© 2004 Chris MundyBalance Sheet1252004-12-0110.1108/09657960410563559https://www.emerald.com/insight/content/doi/10.1108/09657960410563559/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
The nature of risk: Deep impact – Basel in the European Unionhttps://www.emerald.com/insight/content/doi/10.1108/09657960410563568/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestBasel II will have a huge impact on the risk management of banks across Europe. The author assesses the findings of a survey from PricewaterhouseCoopers of what the likely results will be on the banking industry.The nature of risk: Deep impact – Basel in the European Union
Richard Barfield
Balance Sheet, Vol. 12, No. 5, pp.32-37
Basel II will have a huge impact on the risk management of banks across Europe. The author assesses the findings of a survey from PricewaterhouseCoopers of what the likely results will be on the banking industry.]]>
The nature of risk: Deep impact – Basel in the European Union10.1108/09657960410563568Balance Sheet2004-12-01© 2004 Richard BarfieldBalance Sheet1252004-12-0110.1108/09657960410563568https://www.emerald.com/insight/content/doi/10.1108/09657960410563568/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
The nature of risk: Credit agencies and light regulation – building a market codehttps://www.emerald.com/insight/content/doi/10.1108/09657960410563577/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe author, a technical officer at the Association of Corporate Treasurers, describes the growth in the power of the rating agencies and explains the background and content of the new code which has been proposed to cover their activities in both the UK and the US.The nature of risk: Credit agencies and light regulation – building a market code
Martin O’Donovan
Balance Sheet, Vol. 12, No. 5, pp.38-41
The author, a technical officer at the Association of Corporate Treasurers, describes the growth in the power of the rating agencies and explains the background and content of the new code which has been proposed to cover their activities in both the UK and the US.]]>
The nature of risk: Credit agencies and light regulation – building a market code10.1108/09657960410563577Balance Sheet2004-12-01© 2004 Martin O’DonovanBalance Sheet1252004-12-0110.1108/09657960410563577https://www.emerald.com/insight/content/doi/10.1108/09657960410563577/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Corporate governance: Risk management starts at the tophttps://www.emerald.com/insight/content/doi/10.1108/09657960410563586/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThere has been a lot of discussion and controversy surrounding the issue of corporate leadership, the value of the company and the level of executive remuneration. Clearly, there has been great discontent over expectations versus delivered results. The core aim of this article is a targeted examination of the board of directors and corporate strategy with its hit‐or‐miss approach. It is a look at corporate governance and its key stakeholders and what it can mean in the risk management context. The latest International Accounting Standards and the new Basel II banking regulations are examined in passing. This is a review of the haphazard progress in corporate governance and an explanation of some suggestions for risk analysis and management control mechanisms.Corporate governance: Risk management starts at the top
Yen Y. Chong
Balance Sheet, Vol. 12, No. 5, pp.42-47
There has been a lot of discussion and controversy surrounding the issue of corporate leadership, the value of the company and the level of executive remuneration. Clearly, there has been great discontent over expectations versus delivered results. The core aim of this article is a targeted examination of the board of directors and corporate strategy with its hit‐or‐miss approach. It is a look at corporate governance and its key stakeholders and what it can mean in the risk management context. The latest International Accounting Standards and the new Basel II banking regulations are examined in passing. This is a review of the haphazard progress in corporate governance and an explanation of some suggestions for risk analysis and management control mechanisms.]]>
Corporate governance: Risk management starts at the top10.1108/09657960410563586Balance Sheet2004-12-01© 2004 Yen Y. ChongBalance Sheet1252004-12-0110.1108/09657960410563586https://www.emerald.com/insight/content/doi/10.1108/09657960410563586/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Corporate governance: The battle over corporate governance – how companies are responding to the new Combined Codehttps://www.emerald.com/insight/content/doi/10.1108/09657960410563595/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestThe Combined Code enshrines the principles of corporate governance for UK companies. It has been very influential but many companies also question its value. The authors, with the help of survey results from Deloitte, assess the change which is being brought about.Corporate governance: The battle over corporate governance – how companies are responding to the new Combined Code
Rupert McNeil, Katie Rimmington
Balance Sheet, Vol. 12, No. 5, pp.48-51
The Combined Code enshrines the principles of corporate governance for UK companies. It has been very influential but many companies also question its value. The authors, with the help of survey results from Deloitte, assess the change which is being brought about.]]>
Corporate governance: The battle over corporate governance – how companies are responding to the new Combined Code10.1108/09657960410563595Balance Sheet2004-12-01© 2004 Rupert McNeilKatie RimmingtonBalance Sheet1252004-12-0110.1108/09657960410563595https://www.emerald.com/insight/content/doi/10.1108/09657960410563595/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Corporate governance: Better financial markets – the technical dimensionhttps://www.emerald.com/insight/content/doi/10.1108/09657960410563603/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestStandards for the electronic recording, processing and distribution of financial and other business reports (“digital reporting”) can bring benefits both for external regulation and investor relations and for financial management and decision‐making within companies.Corporate governance: Better financial markets – the technical dimension
John Court
Balance Sheet, Vol. 12, No. 5, pp.52-55
Standards for the electronic recording, processing and distribution of financial and other business reports (“digital reporting”) can bring benefits both for external regulation and investor relations and for financial management and decision‐making within companies.]]>
Corporate governance: Better financial markets – the technical dimension10.1108/09657960410563603Balance Sheet2004-12-01© 2004 John CourtBalance Sheet1252004-12-0110.1108/09657960410563603https://www.emerald.com/insight/content/doi/10.1108/09657960410563603/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Making a judgment on riskhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestMaking a judgment on riskMaking a judgment on risk
Robert Bruce
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Making a judgment on risk10.1108/bs.2004.26512eaa.001Balance Sheet2004-12-01© 2004 Robert BruceBalance Sheet1252004-12-0110.1108/bs.2004.26512eaa.001https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Announcementhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.002/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestAnnouncementAnnouncement
Anna Torrance
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Announcement10.1108/bs.2004.26512eaa.002Balance Sheet2004-12-01© 2004 Anna TorranceBalance Sheet1252004-12-0110.1108/bs.2004.26512eaa.002https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.002/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Note from the publisherhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.003/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestNote from the publisherNote from the publisher
Rebecca Marsh
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Note from the publisher10.1108/bs.2004.26512eaa.003Balance Sheet2004-12-01© 2004 Rebecca MarshBalance Sheet1252004-12-0110.1108/bs.2004.26512eaa.003https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eaa.003/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
A new financial strategy: run risks in the company not the pension fundhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestA new financial strategy: run risks in the company not the pension fundA new financial strategy: run risks in the company not the pension fund
Bill Robinson
Balance Sheet, Vol. 12, No. 5, pp.-]]>
A new financial strategy: run risks in the company not the pension fund10.1108/bs.2004.26512eab.001Balance Sheet2004-12-01© 2004 Bill RobinsonBalance Sheet1252004-12-0110.1108/bs.2004.26512eab.001https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.001/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Rethink your attitude to risk - start to think about sets of riskhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.002/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestRethink your attitude to risk - start to think about sets of riskRethink your attitude to risk - start to think about sets of risk
Matthew Leitch
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Rethink your attitude to risk - start to think about sets of risk10.1108/bs.2004.26512eab.002Balance Sheet2004-12-01© 2004 Matthew LeitchBalance Sheet1252004-12-0110.1108/bs.2004.26512eab.002https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.002/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Rethinking internal audit after the FSA reviewhttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.003/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestRethinking internal audit after the FSA reviewRethinking internal audit after the FSA review
Marc Dumbell
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Rethinking internal audit after the FSA review10.1108/bs.2004.26512eab.003Balance Sheet2004-12-01© 2004 Marc DumbellBalance Sheet1252004-12-0110.1108/bs.2004.26512eab.003https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.003/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004
Finance looking fine, looking DAPR: the importance of dynamic anomaly and pattern responsehttps://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.004/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatestFinance looking fine, looking DAPR: the importance of dynamic anomaly and pattern responseFinance looking fine, looking DAPR: the importance of dynamic anomaly and pattern response
Michael Mainelli
Balance Sheet, Vol. 12, No. 5, pp.-]]>
Finance looking fine, looking DAPR: the importance of dynamic anomaly and pattern response10.1108/bs.2004.26512eab.004Balance Sheet2004-12-01© 2004 Michael MainelliBalance Sheet1252004-12-0110.1108/bs.2004.26512eab.004https://www.emerald.com/insight/content/doi/10.1108/bs.2004.26512eab.004/full/html?utm_source=rss&utm_medium=feed&utm_campaign=rss_journalLatest© 2004