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Divulgação do risco: um caso de empresas do sector do retalho alimentar
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Advisor(s)
Abstract(s)
A gestão do risco é uma actividade reconhecida como fundamental, sobretudo, em
contextos de grande incerteza como aquele em que se vive actualmente. Ora, a eficácia na
execução dessa actividade depende, entre outros aspectos, da disponibilidade da
informação.
O objectivo do presente estudo consiste na análise da divulgação de informação
sobre o risco nos relatórios e contas de quatro empresas do sector do retalho alimentar,
duas de Portugal e duas de Espanha, durante o período de 2008 a 2010. Pretende-se
verificar se existe relação entre as variáveis dimensão e risco e o nível de divulgação de
informação sobre o risco efectuado nos relatórios e contas destas empresas. Para tal,
pretende-se replicar o estudo elaborado por Linsley e Shrives (2006) intitulado
“Examining risk reporting in UK public companies”, aplicado às empresas do Reino
Unido cotadas no FTSE 100 a 1 de Janeiro de 2001.
Assim, recorrendo ao método da análise de conteúdo, verifica-se que, entre as
empresas analisadas, as que divulgam mais informação sobre o risco são as portuguesas.
Constata-se, ainda, que qualquer das empresas, apresenta um maior nível de divulgações
de informação sobre o risco financeiro do que sobre o risco não-financeiro e que não
parece existir relação entre a dimensão ou o risco e o nível de divulgação de informação
sobre o risco.
Risk management is an activity recognized as essential, especially in contexts of great uncertainty such as the one in which we currently live. However, the effectiveness in carrying out this activity depends, among other things, on the availability of information. The aim of this study is to analyse information risk disclosure in the annual accounts of four companies inserted in the food retail sector, two from Portugal and two from Spain, during the period from 2008 to 2010. We intend to verify whether there is a relationship between size and risk variables and the level of information risk disclosure made in the annual accounts of these companies. To this end, we try to replicate Shrives and Linsley (2006) study entitled "Examining risk reporting in UK public companies," applied to UK companies listed on the FTSE 100 on the 1st of January 2001. Thus, concerning information risk disclosure and using the method of content analysis, it appears that among the companies analyzed, the Portuguese disclose the most. It, also, appears that all the companies show a greater level of disclosure of financial risk information than about non-financial risk and that there seems to be no relation between the size or risk level and information risk disclosure.
Risk management is an activity recognized as essential, especially in contexts of great uncertainty such as the one in which we currently live. However, the effectiveness in carrying out this activity depends, among other things, on the availability of information. The aim of this study is to analyse information risk disclosure in the annual accounts of four companies inserted in the food retail sector, two from Portugal and two from Spain, during the period from 2008 to 2010. We intend to verify whether there is a relationship between size and risk variables and the level of information risk disclosure made in the annual accounts of these companies. To this end, we try to replicate Shrives and Linsley (2006) study entitled "Examining risk reporting in UK public companies," applied to UK companies listed on the FTSE 100 on the 1st of January 2001. Thus, concerning information risk disclosure and using the method of content analysis, it appears that among the companies analyzed, the Portuguese disclose the most. It, also, appears that all the companies show a greater level of disclosure of financial risk information than about non-financial risk and that there seems to be no relation between the size or risk level and information risk disclosure.
Description
Dissertação de Mestrado em Contabilidade e Finanças
Keywords
Risco Gestão de risco Empresas de retalho alimentar Relatório e contas Divulgação de informação Risk Risk management Food retail companies Annual report Information disclosure
Citation
Publisher
Escola Superior de Ciências Empresariais