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dc.contributorTirado Beltrán, José Miguel
dc.contributor.authorGonzález Rojas, Raquel
dc.contributor.otherUniversitat Jaume I. Departament de Finances i Comptabilitat
dc.date.accessioned2015-09-16T12:15:10Z
dc.date.available2015-09-16T12:15:10Z
dc.date.issued2015-07-14
dc.identifier.urihttp://hdl.handle.net/10234/132566
dc.descriptionTreball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015ca_CA
dc.description.abstractThe conventional wisdom in the literature based on voluntary disclosure stressed that the amount of risk that companies disclose can be used as a proxy for the quality. However, when analysing the risk disclosure it is essential to know not only the amount of disclosed risk, but also thee quality off the information disclosed, and how it is reported. The main objective of the study is to measure the quality of risk information disclosed by industrial companies listed on the IBEX 35, and to establish a quality ranking. In order to perform this study we have relied on the model proposed by Beretta and Bozzolan (20004). Additionally, it has been tested if the quality of thee risk information has changed between the studied years.ca_CA
dc.format.extent49 p.ca_CA
dc.format.mimetypeapplication/pdfca_CA
dc.language.isoengca_CA
dc.publisherUniversitat Jaume Ica_CA
dc.rightsAttribution-ShareAlike 4.0 Spain*
dc.rights.urihttp://creativecommons.org/licenses/by-sa/4.0/*
dc.subjectGrau en Finances i Comptabilitatca_CA
dc.subjectGrado en Finanzas y Contabilidadca_CA
dc.subjectBachelor's Degree in Finance and Accountingca_CA
dc.subjectContent analysisca_CA
dc.subjectQuality risk disclosureca_CA
dc.subjectRisk managementca_CA
dc.titleEmpirical analysis of the quality on risk disclosure by Spanish firmsca_CA
dc.typeinfo:eu-repo/semantics/bachelorThesisca_CA
dc.educationLevelEstudios de Gradoca_CA
dc.subject.jelG32ca_CA
dc.subject.jelM48ca_CA
dc.rights.accessRightsinfo:eu-repo/semantics/openAccessca_CA


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Attribution-ShareAlike 4.0 Spain
Excepto si se señala otra cosa, la licencia del ítem se describe como: Attribution-ShareAlike 4.0 Spain