Risk information of corporate governance
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comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Títol
Risk information of corporate governanceAutoria
Tutor/Supervisor
Tirado Beltrán, José MiguelTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2015Editor
Universitat Jaume IResum
The disclosure of risk-related information is of great importance in today’s highly
uncertain environment. Furthermore, it is evident that there is a need for both
relevant and high-quality information. It has become ... [+]
The disclosure of risk-related information is of great importance in today’s highly
uncertain environment. Furthermore, it is evident that there is a need for both
relevant and high-quality information. It has become clear that this information is
essential for both the making of important decisions as well as the ability to
create accurate forecasts.
Studies that have been performed on the disclosure of risk information that has
been Spanish companies’ show that a high percentage of the analysed
companies are reporting on some sort of risk, additionally we can clearly see
that the reported risks are pre-dominantly non-financial risks. The results that we
have obtained with this study have shown that the variables of corporate
governance and the variables of control that we have analysed are not
significantly related to the disclosure of risk information. Furthermore, the three
evaluated hypotheses show that the variables related to corporate governance,
such as board size, board independence, and the percentage of capital held by
the board do not significantly affect the disclosure of risks by the Spanish
companies that we have analysed in this study. [-]
Paraules clau / Matèries
Descripció
Treball Final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs: 2014/2015
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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