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A large number of surveys and research studies have been conducted on documenting the costs and benefits of implementing Section 404 internal control certification requirements. Overall, these studies conclude that for companies of all sizes — accelerated and nonaccelerated filers — costs far...
This research study discusses corporate governance issues from a behavioural viewpoint. It makes a distinction between strict adherence to formal rules and regulations: CEO/Chair separation, independence of board members and board size and informal characteristics of board members: knowledge,...
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