9 résultats pour « corporategovernance »

Corporate Governance and Risk‑Taking: A Statistical Approach

The article presents three key arguments on #risktaking in #corporategovernance. Firstly, it asserts that #riskmanagers shouldn't be automatically blamed for corporate failures arising from statistically justified risk-based decisions. It suggests a "statistics-based governance" rule to protect managers within legal limits. Secondly, it argues for the inclusion of statistical methodologies to offset #cognitivebias in assessing prudent corporate #governance. Lastly, it contends that while expected-value analysis guides most decisions, for those with potential societal harm, public interests should also be considered.

Market Discipline and EU Corporate Governance Reform in the Banking Sector

"... this paper argues that recent #eu#regulatory reform to #corporategovernance, as a means to improve #financialstability is a large-scale intellectual fallacy. Absent EU-wide structural reform to control #risktaking in large and complex #financialinstitutions, the stability of the EU #bankingsector will remain compromised. Smaller and less interconnected #banks will both improve bank corporate governance and create a safer and more stable #financialsector."

Operational Risk and the New Caremark Liability for Boards of Directors

In #corporategovernance, where boards are being held liable for #misconduct based on #operationalrisk. Operational misconduct is a critical source of #director#liability and should be given the same attention as #financial#mismanagement. Operational risk marks a fundamental shift in the way boards monitor the firm. Judicial doctrine is changing the way boards manage operational risk, avoid liability, and protect stakeholders' lives and the society at large.

Mapping the Literature of Internal Auditing in Europe

" The study focused on evaluating and analysing the characteristics of literature and the themes investigated with a focus on four key aspects: governance, the effectiveness of IA, the relationship between internal auditors and other parties, and risk management to provide directions for future research."