Eccles, Robert; Herz, Robert; Keegan, Mary; Phillips, David - In: Balance Sheet 9 (2001) 3, pp. 28-33
dilemma of risk management and risk reporting. They argue that there are difficulties in disclosing risk on the grounds that … it causes problems with competitors and investors alike. There is also a lack of consensus of how market risk should be … measured. They assess how to quantify operational risk and conclude that the gap between improving risk management techniques …