How Boards of Directors Perceive Risk Management Information.

Autor: BALLOU, BRIAN, HEITGER, DAN L., STOEL, DALE
Předmět:
Zdroj: Management Accounting Quarterly; Summer2011, Vol. 12 Issue 4, p14-22, 9p, 2 Charts, 5 Graphs
Abstrakt: WITH RISK MANAGEMENT BECOMING A GREATER AREA OF FOCUS FOR BOARDS OF DIRECTORS, BOTH COSO AND THE NACD HAVE RELEASED WHITE PAPERS INTENDED TO HELP COMPANIES IMPROVE RISK MANAGEMENT PROCESSES AND BETTER FACILITATE COOPERATION BETWEEN SENIOR MANAGEMENT AND THE BOARD IN MANAGING RISK. A SURVEY OF CURRENT DIRECTORS OF PUBLICLY TRADED COMPANIES EXAMINES THE TYPE AND QUALITY OF RISK INFORMATION THEY RECEIVE FROM MANAGEMENT. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index