Português
Determinants of the Information Disclosure on ERM Practices - Evidence from Portugal and the United Kingdom
Event Title
7th Annual Conference on Risk Governance
Year (definitive publication)
2019
Language
English
Country
Germany
More Information
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Abstract
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.
Acknowledgements
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Keywords
ERM,Corporate Governance,Risk Management,Internal Control System Disclosure
