RISK DISCLOSURE ANALYSIS IN THE CORPORATE GOVERNANCE ANNUAL REPORT USING FUZZY-SET QUALITATIVE COMPARATIVE ANALYSIS

RISK DISCLOSURE ANALYSIS IN THE CORPORATE GOVERNANCE ANNUAL REPORT USING FUZZY-SET QUALITATIVE COMPARATIVE ANALYSIS

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 list...

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Bibliographic Details
Main Authors: Pedro Carmona, Cristina de Fuentes, Carmen Ruiz
Format: Article
Language:English
Published: Fundação Getulio Vargas 2016-05-01
Series:RAE: Revista de Administração de Empresas
Subjects:
Board composition
corporate governance
fuzzy-set qualitative comparative analysis
independent director
risk disclosure
Online Access:http://rae.fgv.br/sites/rae.fgv.br/files/risk_disclosure_analysis_in_the_corporate_governance_annual_report_using_fuzzy_set_qualitative_comparative_analysis_0.pdf

Internet

http://rae.fgv.br/sites/rae.fgv.br/files/risk_disclosure_analysis_in_the_corporate_governance_annual_report_using_fuzzy_set_qualitative_comparative_analysis_0.pdf

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