Abstract
The goal of this study is analyze the content of the risk management disclosed, having as reference the methodology of Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004), disclosed on the administration reports of Brazilian companies issuing American Depositary Receipts (ADRs) in the New York Stock Exchange (NYSE). A descriptive study was conducted through documental research, using the technique of content analysis on the administration reports of 28 companies, having as unit record the term risk . Were identified 400 terms related to risk management in control environments. The environment that has more disclosure of terms related to risk management is the control environment, and less, risk response. It was concluded that there is no uniformity in the information disclosed by the companies about the risk management practices. In general, they disclose actions related to the control activities and risks identification, but do not indicate how they respond to these risks.
Highlights
Para os investidores, a busca pela garantia do retorno sobre o investimento é fator fundamental na aplicação de seus recursos
The goal of this study is analyze the content of the risk management disclosed, having as reference the methodology of Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004), disclosed on the administration reports of Brazilian companies issuing American Depositary Receipts (ADRs) in the New York Stock Exchange (NYSE)
A descriptive study was conducted through documental research, using the technique of content analysis on the administration reports of 28 companies, having as unit record the term risk
Summary
A busca pela garantia do retorno sobre o investimento é fator fundamental na aplicação de seus recursos. Com base no exposto elaborou-se a seguinte questão de pesquisa: Qual é o conteúdo da gestão de riscos evidenciado, tendo como referência a metodologia do Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004), nos relatórios da administração das empresas brasileiras com emissão de ADRs na Bolsa de Valores de Nova York (NYSE). Assim o objetivo do estudo é analisar o conteúdo de evidenciação da gestão de riscos, considerando a metodologia do Committee of Sponsoring Organizations of the Treadway Commission (COSO) (2004), nos relatórios da administração das empresas brasileiras com emissão de ADRs na Bolsa de Valores de Nova York (NYSE). A pesquisa justifica-se pela relevância da evidenciação da gestão de riscos ao mercado de capitais, visto que tais informações quando divulgadas passam a subsidiar a análise e a escolha de novas oportunidades de negócios por parte dos investidores. A gestão de riscos em ambientes de controle ainda é um assunto precisa ser mais explorado, principalmente a sua evidenciação em diferentes documentos disponibilizados aos usuários da informação contábil
Sign-in/Register to view highlights & summary 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.
