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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Hlavní autoři: María Teresa Amezaga-Alonso, Ernesto Cilleruelo-Carrasco, Enara Zarrabeitia-Bilbao, Patxi Ruiz-de-Arbulo-López
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidad de Murcia 2020-01-01
Edice:Revista de Contabilidad: Spanish Accounting Review
Témata:
Risk
Disclosure
Corporate governance
Listed companies
Delphi
On-line přístup:https://revistas.um.es/rcsar/article/view/389591
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