RISK FACTORS EVIDENCED BY THE LARGEST COMPANIES LISTED ON BOVESPA

被引：4

作者：

Klann, Roberto Carlos ^{[1
]}

Kreuzberg, Fernanda ^{[2
]}

Beck, Franciele ^{[3
]}

机构：

[1] Univ Reg Blumenau, Blumenau, SC, Brazil

[2] Univ Reg Blumenau, Univ Reg Bluemanu, Blumenau, SC, Brazil

[3] FAMEBLU, Fac Metropolitana Blumenau, Blumenau, SC, Brazil

来源：

REVISTA DE GESTAO AMBIENTAL E SUSTENTABILIDADE-GEAS | 2014年 / 3卷 / 03期

关键词：

Risk management; Types of risks; Reference form;

D O I：

10.5585/geas.v3i3.95

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

Risk is present in any company, in any industry. In this sense, the objective of this research is to identify the types of risks evidenced in the reference forms of the largest companies of each sector listed on the BM&FBovespa. According to previous research, risks can be classified as credit risk, legal risk, market risk, operational risk, strategic risk, liquidity risk and environmental risk. This study showed that the types of risks more disclosed by companies are legal risks (87.5%), strategic risk (85%) and market risk (82.5%). Credit risk has the lowest level of disclosure (50%) as well as liquidity risk on investment (55%). It is concluded that risk management is related to the particularities of each organization and that the types of risks can be modified according to the sector classification of companies.

引用

页码：78 / 89

页数：13

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