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Present and future of risk disclosure in Spanish non-financial listed companies

This paper researches the reasons and expected benefits of Spanish non-financial listed companies for disclosing risk information as well as the possible motivations for not doing so. It investigates the current situation of risk disclosure but also looks forward and studies what it will be like in...

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Main Authors: María Teresa Amezaga-Alonso, Ernesto Cilleruelo-Carrasco, Enara Zarrabeitia-Bilbao, Patxi Ruiz-de-Arbulo-López
格式: Artigo
語言:Inglês
出版: Universidad de Murcia 2020-01-01
叢編:Revista de Contabilidad: Spanish Accounting Review
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在線閱讀:https://revistas.um.es/rcsar/article/view/389591
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