Abstract
The aim of this study is to analyze the influence of certain characteristics associated with the corporate governance model on the level of disclosure of financial risks in non-financial entities listed in Euronext Lisbon. For this purpose, a content analysis of the reports and accounts of those companies was conducted for the periods 2017 to 2019 through a disclosure index based on the disclosure requirements contained in international financial reporting standards. Subsequently, in order to assess the influence of the corporate governance model on the level of risk disclosure, several simple linear regression models were estimated, which correlate the disclosure index with certain characteristics associated with the board of directors and the auditor. The results obtained show that larger boards of directors with greater gender diversity and auditors belonging to the Big 4 positively influence the level of disclosure of financial risks.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
