Present and future of risk disclosure in Spanish non-financial listed companies
This paper researches the reasons and expected benefits of Spanish non-financial listed companies for disclosing risk information as well as the possible motivations for not doing so. It investigates the current situation of risk disclosure but also looks forward and studies what it will be like in...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Universidad de Murcia
2020-01-01
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Series: | Revista de Contabilidad: Spanish Accounting Review |
Subjects: | |
Online Access: | https://revistas.um.es/rcsar/article/view/389591 |