Empirical analysis of the quality on risk disclosure by Spanish firms
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Títol
Empirical analysis of the quality on risk disclosure by Spanish firmsAutoria
Tutor/Supervisor
Tirado Beltrán, José MiguelTutor/Supervisor; Universitat.Departament
Universitat Jaume I. Departament de Finances i ComptabilitatData de publicació
2015-07-14Editor
Universitat Jaume IResum
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. [-]
Paraules clau / Matèries
Descripció
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015
Tipus de document
info:eu-repo/semantics/bachelorThesisDrets d'accés
info:eu-repo/semantics/openAccess
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