Corporate risk disclosure

Xem 1-2 trên 2 kết quả Corporate risk disclosure

Doctoral thesis of Philosophy: Corporate risk disclosure, upper management characteristics, ownership structure and firm value: Malaysian evidence

The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

289p runthenight04 02-02-2023 7 2 Download

FINANCIAL SYSTEMS AND AUDITING

To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

60p nklong1234 24-03-2010 250 91 Download