期刊名称：Revista Innovar Journal Revista de Ciencias Administrativas y Sociales
印刷版ISSN：2248-6968
出版年度：2009
卷号：19
期号：34
页码：121-134
语种：Spanish
出版社：Universidad Nacional de Colombia - Sede Bogotá
摘要：Disclosing information about risks has significant advantages for both users of accounting information and those companies presenting this type of data. Information regarding the risks disclosed leads to improving the precision of forecasts regarding benefits and could influence reducing the cost of capital. Work carried out to date analysing risk disclosure has used a number of phrases for measuring information content concerning risk. Such measurement involves a serious difficulty, since a greater number of phrases does not necessarily imply greater information about risks. The present work proposes a new measurement method which overcomes such inconvenience; it requires a series of states qualitatively differentiating information about risks disclosed by companies to be defined and some aggregated indices to be calculated from those which can be submitted to statistical analysis. The proposed method has been used for analysing the level of information about risks published by Spanish companies.
关键词：Risk disclosure;risk;risk report;management report;Divulgación de riesgos;riesgos;informe de riesgos;informe de gestión;Divulgation de risques;risques;rapport de risques;rapport de gestion;Divulgação de riscos;riscos;relatório de riscos;relatório de gestão
