Exportar Publicação

Pinto, C.R.A.A., Azevedo, G. & Oliveira, J. (2019). Determinants of the Information Disclosure on ERM Practices - Evidence from Portugal and the United Kingdom. 18th Grudis Conference.

C. R. Pinto et al.,  "Determinants of the Information Disclosure on ERM Practices - Evidence from Portugal and the United Kingdom", in 18th Grudis Conf., Santarém, 2019

@misc{pinto2019_1733301603390,
	author = "Pinto, C.R.A.A. and Azevedo, G. and Oliveira, J.",
	title = "Determinants of the Information Disclosure on ERM Practices - Evidence from Portugal and the United Kingdom",
	year = "2019",
	url = "https://www.grudis.pt/category/conferencias-grudis/"
}

TY  - CPAPER
TI  - Determinants of the Information Disclosure on ERM Practices - Evidence from Portugal and the United Kingdom
T2  - 18th Grudis Conference
AU  - Pinto, C.R.A.A.
AU  - Azevedo, G.
AU  - Oliveira, J.
PY  - 2019
CY  - Santarém
UR  - https://www.grudis.pt/category/conferencias-grudis/
AB  - The empirical study was carried out to identify the determinants of the disclosure level
on ERM practices by fifty-two non-financial companies listed on Euronext Lisbon (EL) and London
Stock Exchange (LSE), between 2006 and 2016.
Using the content analysis technique on annual reports, corporate governance reports
and sustainability reports, and based on the COSO Enterprise Risk Management – Integrated
Framework, we made the quantification of information disclosure on ERM.
The results allowed us to conclude that variables as “board of directors size”, “CEO and
Chairman duality”, “gender diversity of the board of directors”, “management compensation”,
“audit committee independence”, “audit committee meetings” and “internationalization level”
have a significant influence on the level of information disclosure on ERM practices experienced
by EL and LSE non-financial companies.
ER  -