Search results for "governança corporativa"

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Análise de divulgação de risco no Relatório Anual de Governança corporativa utilizando fuzzy-set qualitative comparative analysis

2016

ABSTRACT This paper explores the necessary and sufficient conditions of good Corporate Governance practices for high risk disclosure by firms in their Corporate Governance Annual Report. Additionally, we explore whether those recipes have changed during the financial crisis. With a sample of 271 Spanish listed companies, we applied fuzzy-set qualitative comparative analysis to a database of financial and non-financial data. We report that Board of Directors independence, size, level of activity and gender diversity, CEO duality, Audit Committee independence, being audited by the Big Four auditing firms and the presence of institutional investors are associated with high risk disclosure. The…

Organizational Behavior and Human Resource ManagementInformation Systems and ManagementStrategy and Managementcorporate governancegobierno corporativolcsh:BusinessManagement Science and Operations Researchanálise comparativa qualitativa usando conjuntos fuzzyindependent directorManagement of Technology and Innovation0502 economics and businessfuzzy-set qualitative comparative analysisBusiness and International ManagementComposición del Consejo de AdministraciónMarketingcomité de auditoríaComposição do Conselho de AdministraçãoBoard compositiongovernança corporativa05 social sciencesdivulgação de risco050201 accountingrisk disclosurediretor independenteIndustrial relationsdivulgación de riesgosBusiness Management and Accounting (miscellaneous)lcsh:HF5001-6182050203 business & management
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