Resumen

CABEDO SEMPER, José David  y  TIRADO BELTRAN, José Miguel. Risk information disclosure: a proposal for measurement. Innovar [online]. 2009, vol.19, n.34, pp.121-134. ISSN 0121-5051.

Disclosing information about risks has significant advantages for both users of accounting information and those companies presenting this type of data. Information regarding the risks disclosed leads to improving the precision of forecasts regarding benefits and could influence reducing the cost of capital. Work carried out to date analysing risk disclosure has used a number of phrases for measuring information content concerning risk. Such measurement involves a serious difficulty, since a greater number of phrases does not necessarily imply greater information about risks. The present work proposes a new measurement method which overcomes such inconvenience; it requires a series of states qualitatively differentiating information about risks disclosed by companies to be defined and some aggregated indices to be calculated from those which can be submitted to statistical analysis. The proposed method has been used for analysing the level of information about risks published by Spanish companies.

Palabras clave : risk disclosure; risk; risk report; management report.

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