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These two concepts together (the account- or disclosure-related risks and control-related risks) are called "Internal Control over Financial Reporting Risk" or "ICFR" risk. A diagram was included in the guidance (shown in this section) to illustrate this concept; it is the only such diagram, which indicates the emphasis placed on it by the SEC.
Self-disclosure is an important building block for intimacy, which cannot be achieved without it. Reciprocal and appropriate self-disclosure is expected. Self-disclosure can be assessed by an analysis of cost and rewards which can be further explained by social exchange theory. Most self-disclosure occurs early in relational development, but ...
Voluntary disclosure is the provision of information by a company's management beyond requirements such as generally accepted accounting principles and Securities and Exchange Commission rules, [1] [2] where the information is believed to be relevant to the decision-making of users of the company's annual reports.
Sustainability reports can help companies build consumer confidence and improve corporate reputations through transparent disclosure on social responsibility programs and risk management. [4] Such communication aims to give stakeholders broader access to relevant information outside the financial sphere that also influences the company's ...
Corporate transparency describes the extent to which a corporation's actions are observable by outsiders. This is a consequence of regulation, local norms, and the set of information, privacy, and business policies concerning corporate decision-making and operations openness to employees, stakeholders, shareholders and the general public.
Factor analysis of information risk (FAIR) is a taxonomy of the factors that contribute to risk and how they affect each other. It is primarily concerned with establishing accurate probabilities for the frequency and magnitude of data loss events. It is not a methodology for performing an enterprise (or individual) risk assessment.
Practitioner risk factors include fatigue, [62] [63] [64] depression, [65] and burnout. [66] Factors related to the clinical setting include diverse patients, unfamiliar settings, time pressures, and increased patient-to-nurse staffing ratio increases. [67] Drug names that look alike or sound alike are also a problem. [68]
To avoid excessive concentration of borrowers in one particular grade, a bank must have a minimum of seven borrower grades for non-defaulted exposures and one for those that default. For retail exposures, banks should be able to quantify the risk parameters for each pool of exposures. Rating systems must be clear and well documented.