Artículo

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies

Facultad de Contaduría y Administración, UNAM, publicado en Contaduría y Administración, y cosechado de Revistas UNAM

Licencia de uso

Procedencia del contenido

Entidad o dependencia
Facultad de Contaduría y Administración, UNAM
Revista
Repositorio
Contacto
Revistas UNAM. Dirección General de Publicaciones y Fomento Editorial, UNAM en revistas@unam.mx

Cita

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies. (2018). Contaduría y Administración; Vol. 63, Núm. 2: Especial Contabilidad. Recuperado de https://repositorio.unam.mx/contenidos/14548

Descripción del recurso

Colaborador(es)
Mineiro, Tânia Sofia ; Serrasqueiro, Rogério Marques
Afiliación del colaborador
ISCTE-IUL, Instituto Universitário de Lisboa Portugal
Tipo
Artículo de Investigación
Área del conocimiento
Ciencias Sociales y Económicas
Título
Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies
Fecha
2018-04-10
Resumen
Fast changing environments, globalization, coupled with financial scandals, and the advance of in­formation technologies made corporate risk a very central issue in management and accounting. Current governance codes require that management disclose in annual reports its responsibility for the adequacy of risk management and internal control systems and the disclosure of risk and uncertainties faced by companies are required by both governance codes and corporate reporting. This study seeks to capture risk disclosure patterns adopted by public Portuguese companies in interim reports and to investigate whether the audit quality may explain the observed risk disclosures practices. Manual content analysis has been carried out in the interim reports of 35 non-financial Portuguese firms ranked by decreasing mar­ket capitalization to create indexes of corporate risk disclosure, which have been used for observing the tone of disclosure and for testing an explanatory model with proxies of audit quality together with other explanatory variables widely used in disclosure research. Results point out that quantified risk disclosure prevails in interim reports and that firm’s risk disclosure policies are not influenced by auditor’s quality. This work contributes to academic and regulatory environments, filling the gap about risk disclosure in the interim report, identifying the nature of corporate risk disclosures, assessing the quality of risk infor­mation and updating research about determinants of risk disclosure in interim reports.
Tema
Prácticas de divulgación de riesgos corporativos; calidad de auditoría; informes provisionales; empresas no financieras portuguesas cotizadas
Idioma
spa
ISSN
2448-8410; 0186-1042

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