Artículos

Strategic risk management is a continuous activity that identifies the events that affect the capacity of an organization in creating value and which can hinder the attainment of its strategic goals. This activity requires a framework that defines the structure, roles, responsibilities, policies, risk appetite and the integration with strategy and organizational management. The main goal of this article is to describe how some large Colombian private companies do their strategic risk management. Qualitative methods were used and five semi structured interviews were conducted with leaders in strategic risk management from large energy, brewing, food and soft drink companies. One of the main findings was the importance of an integrated strategic and risk managment in the companies, so as to mitigate the impact of negative events and take advantage of the timely identification of opportunities. It was also found that thorough qualitative and quantitative information available in the analysis of risk helps to reduce existing uncertainty. From the knowledge of these processes, this article proposes a starting point for organizations that wish to implement strategic risk management as a mobilizer for the achievement of business objectives.

Ítem

El empresario y el manejo del riesgo. El caso de Carlos E. Restrepo

(Fondo Editorial Universidad EAFIT, 2009-10-01) Mejía, Rubi Consuelo

Ítem

METODOLOGÍA PARA MONITOREAR RIESGOS ESTRATÉGICOS

(Facultad de Formacion Avanzada e Investigaciones, Universidad del Quindio, 2014-12-01) Mejía, Rubi Consuelo

Ítem

Sistemas de control para pequeña y mediana empresa SICOP

(Fondo Editorial Universidad EAFIT, 2002-03-01) Mejía, Rubi Consuelo

Ítem

Riesgos estratégicos. Un estudio de las medidas de tratamiento implementadas por grandes empresas privadas de Antioquia, Colombia

(Pontificia Universidad Javeriana, 2018-04-18) Nuñez, M.

Ítem

El Desarrollo de la Administración de riesgos en las grandes empresas privadas de Guadalajara Jalisco: Dificultades y beneficios

(The Institute for Business and Finance Research, 2019-09-23) Nuñez, M.

Ítem

Gender matters most. The impact on short-term risk aversion following a financial crash

(Elsevier BV, 2019-01-01) Byder, J; Agudelo, DA; Arango, Ivan Dario

This paper examines how investors in an emerging market react to a domestic financial crisis. We conjecture that risk aversion increases following such events and that the effect is more pronounced among specific groups of investors. Our study makes use of a unique dataset of mutual fund investors from one of Colombia's largest stock brokers. Our results reveal that women and self-employed individuals make the largest withdrawals from risky funds after financial crises.

Ítem

CONTABILIDAD FINANCIERA

(Legis información y soluciones, 2018-07-01) Mesa, Gloria Stella

Ítem

Armonización contable: más allá de las NIIF

(2004-07-01) Ocampo, C.

Este trabajo muestra la concepción del modelo contable nacional e internacional desde una visión empírica y científica y su relación con los procesos armonizadores; además, cómo las tendencias globalizadoras imponen un pensamiento único a través de unifor

Ítem

Homologación de políticas contables para consolidación de estados financieros del sector público

(Universidad del Zulia, 2019-01-01) Quintero, D.P.; Mesa, G.S.

In the process of preparing the consolidated financial statements for the Public Sector, the approval of accounting policies between the controlling entity and its subsidiaries is required. Therefore, the objective of this article was to elaborate the process required for the homologation of the accounting policies for the elements of property, plant and equipment, investment properties and inventories and their accounting implications. To carry out this study, a qualitative descriptive investigation was used using a method, applied in science and practice, followed by an analysis and comparison of data. In conclusion, it was found that the selected companies use the same accounting policy for the elements of property, plant and equipment and inventories and therefore, it is not required to approve these items; however, for the element of investment properties, the approval of policies is required, which implies an increase or decrease in the profits of the controlled company. © Universidad del Zulia. All rights reserved.

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