Analysis of risk disclosure in Spanish firms
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Mostrar el registro completo del ítemcomunitat-uji-handle:10234/158176
comunitat-uji-handle2:10234/71324
comunitat-uji-handle3:10234/97664
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Título
Analysis of risk disclosure in Spanish firmsAutoría
Tutor/Supervisor
Cabedo Semper, J. DavidTutor/Supervisor; Universidad.Departamento
Universitat Jaume I. Departament de Finances i ComptabilitatFecha de publicación
2015-07-15Editor
Universitat Jaume IResumen
Despite the advantages of reporting on business risks and the existence of a
growing demand for information, risk reporting within firms is still reduced. The
present work describes briefly the main aspects related ... [+]
Despite the advantages of reporting on business risks and the existence of a
growing demand for information, risk reporting within firms is still reduced. The
present work describes briefly the main aspects related to the problematic of risk
reporting and analyses the relation between corporate variables and risks
disclosed by firms. Information on risks has been collected from the annual
reports of 27 Spanish firms for the years 2009 and 2010. After different
regression analysis to contrast hypothesis stated before, significant relations
have been found out between risks disclosure and corporate variables such as
profitability or level of risk. [-]
Palabras clave / Materias
Descripción
Treball final de Grau en Finances i Comptabilitat. Codi: FC1049. Curs acadèmic 2014-2015
Tipo de documento
info:eu-repo/semantics/bachelorThesisDerechos de acceso
info:eu-repo/semantics/openAccess
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