Empirical analysis of the quality on risk disclosure by Spanish firms
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Show full item recordcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Title
Empirical analysis of the quality on risk disclosure by Spanish firmsAuthor (s)
Tutor/Supervisor
Tirado Beltrán, José MiguelTutor/Supervisor; University.Department
Universitat Jaume I. Departament de Finances i ComptabilitatDate
2015-07-14Publisher
Universitat Jaume IAbstract
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 ... [+]
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. [-]
Subject
Description
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015
Type
info:eu-repo/semantics/bachelorThesisRights
info:eu-repo/semantics/openAccess
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