search query: @indexterm INTERNAL CONTROL / total: 207
reference: 18 / 207
| Author: | Solomon, J. F. |
| Title: | A Conceptual Framework for Corporate Risk Disclosure Emerging from the Agenda for Corporate Governance Reform |
| Journal: | British Accounting Review
2000 : DEC, VOL. 32:4, p. 447-478 |
| Index terms: | RISK CORPORATE GOVERNANCE INTERNAL CONTROL |
| Language: | eng |
| Abstract: | In this paper, the authors develop a diagrammatic representation for the conceptual framework for internal control, risk management and risk disclosure. The authors consider the recent practical and policy developments in the disclosure of risk-related information in order to establish the current state of the art of corporate risk disclosure. Thus, the authors focus only on the disclosure aspect of the conceptual framework for internal control. The authors use a questionnaire survey to canvas the attitudes of UK institutional investors towards risk disclosure in relation to their portfolio investment decisions. Their empirical findings indicate that institutional investors do not generally favour a regulated environment for corporate risk disclosure or a general statement of business risk. |
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