Corporate reporting on risks: Evidence from Spanish companies

Luis Rodríguez Domínguez and Ligia Carolina Noguera Gámez

Revista de Contabilidad - Spanish Accounting Review, 2014, vol. 17, issue 2, 116-129

Abstract: In the current corporate context, information on corporate risks plays an essential role in the decision-making process and in an adequate assessment of different organizations.

Keywords: Corporate disclosure; Financial risks; Corporate risks; Voluntary disclosure; Revelación corporativa; Riesgos financieros; Riesgos empresariales; Revelación voluntaria (search for similar items in EconPapers)
JEL-codes: M19 M41 M48 (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:spacre:v:17:y:2014:i:2:p:116-129

DOI: 10.1016/j.rcsar.2013.10.002

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