Determinants of corporate risk disclosure in large Spanish companies: a snapshot
Improvements in risk disclosure have been an important part of the corporate governance reforms. This paper is intended to identify the factors that explain the extent to which a sample of 35 listed Spanish firms disclose risk-related information. This study focuses on the risk disclosures made in t...
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| Published in: | Contaduría y Administración |
|---|---|
| Main Authors: | , , |
| Format: | Artigo |
| Language: | Inglês |
| Published: |
Universidad Nacional Autónoma de México
2015
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| Subjects: | |
| Online Access: | https://www.redalyc.org/articulo.oa?id=39541189005 |
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