Detalhes bibliográficos
| Ano de defesa: |
2005 |
| Autor(a) principal: |
Ferreira, Igor Rocha |
| Orientador(a): |
La Rocque, Eduarda Cunha de |
| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Não Informado pela instituição
|
| Programa de Pós-Graduação: |
Não Informado pela instituição
|
| Departamento: |
Não Informado pela instituição
|
| País: |
Não Informado pela instituição
|
| Link de acesso: |
https://hdl.handle.net/10438/333
|
Resumo: |
The demand for the corporative responsibility never was so great. The necessity to tie completely the corporative governance with the efficient activities of control never was so clear. This dissertation has the objective to answer the question whether Top Down1 approach of the Earnings at Risk2, might be considered compliant with the Sarbanes-Oxley requirements as a preventive control, and additionally, as an efficient method of risk management for non financial companies. Based on the results we have reached, the Top Down approach of EaR does not address the demands imposed by SarbanesOxley. Although SOX focus in the effectiveness instead of the efficiency of the controls used by the companies, management decision, based on this method may drive the company to big mistakes. |
