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Empirical analysis of the quality on risk disclosure by Spanish firms
dc.contributor | Tirado Beltrán, José Miguel | |
dc.contributor.author | González Rojas, Raquel | |
dc.contributor.other | Universitat Jaume I. Departament de Finances i Comptabilitat | |
dc.date.accessioned | 2015-09-16T12:15:10Z | |
dc.date.available | 2015-09-16T12:15:10Z | |
dc.date.issued | 2015-07-14 | |
dc.identifier.uri | http://hdl.handle.net/10234/132566 | |
dc.description | Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015 | ca_CA |
dc.description.abstract | The 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.extent | 49 p. | ca_CA |
dc.format.mimetype | application/pdf | ca_CA |
dc.language.iso | eng | ca_CA |
dc.publisher | Universitat Jaume I | ca_CA |
dc.rights | Attribution-ShareAlike 4.0 Spain | * |
dc.rights.uri | http://creativecommons.org/licenses/by-sa/4.0/ | * |
dc.subject | Grau en Finances i Comptabilitat | ca_CA |
dc.subject | Grado en Finanzas y Contabilidad | ca_CA |
dc.subject | Bachelor's Degree in Finance and Accounting | ca_CA |
dc.subject | Content analysis | ca_CA |
dc.subject | Quality risk disclosure | ca_CA |
dc.subject | Risk management | ca_CA |
dc.title | Empirical analysis of the quality on risk disclosure by Spanish firms | ca_CA |
dc.type | info:eu-repo/semantics/bachelorThesis | ca_CA |
dc.educationLevel | Estudios de Grado | ca_CA |
dc.subject.jel | G32 | ca_CA |
dc.subject.jel | M48 | ca_CA |
dc.rights.accessRights | info:eu-repo/semantics/openAccess | ca_CA |
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