Determinants of corporate risk disclosure in large Spanish companiesa snapshot

  1. Mónica Hernández Madrigal
  2. Beatriz Aibar Guzmán
  3. Cristina Aibar Guzmán
Revista:
Contaduría y administración

ISSN: 0186-1042,  2448-8410

Año de publicación: 2015

Volumen: 60

Número: 4

Páginas: 757-775

Tipo: Artículo

DOI: 10.1016/J.CYA.2015.05.014 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Contaduría y administración

Resumen

Las mejoras en la divulgación de información sobre riesgos constituyen una parte importante de las reformas sobre gobierno corporativo. El objetivo de este artículo es identificar los factores que explican el grado en el que 35 empresas españolas que cotizan en Bolsa divulgan información relacionada con los riesgos. El estudio considera la divulgación sobre riesgos que las empresas hacen por medio de los informes de gobierno corporativo del año 2009. Utilizando la técnica del análisis de contenido, se desarrolló un índice con el fin de evaluar la cantidad y la calidad de la información sobre riesgos divulgada por las empresas españolas. Distintas características fueron seleccionadas y su influencia en el nivel de divulgación sobre riesgos fue probada empíricamente. Los resultados indican que el sector y el nivel de riesgo están positivamente relacionados con el grado de divulgación corporativa sobre riesgos. Este estudio contribuye a la investigación internacional sobre riesgos al extender el entendimiento sobre las prácticas de divulgación sobre riesgos y sus determinantes. Los resultados pueden ayudar a los reguladores y a los emisores de normas con el objeto de fomentar la divulgación sobre riesgos y mejorar la transparencia.

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Fuente de los datos: Dialnet