Management Risk Reporting Practices and their determinants

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VANDEMAELE, Sigrid ; VERGAUWEN, Philip ; MICHIELS, Anneleen (2009)

In recent years, the need for effective risk management, internal control and transparent risk reporting has become an important corporate governance principle and a predominant issue in business. Already in 1987, the AICPA[ ] report stated that shareholders are increas... View more
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