| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| Dissertação de Mestrado | 2.64 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A gestão dos Riscos de Negócio tem vindo a assumir um papel cada vez mais importante na
agenda estratégica das empresas, constituindo um elemento fundamental de suporte à gestão
num contexto macroeconómico instável e complexo.
Embora a importância dada à gestão de riscos pelos gestores seja grande, os escândalos
financeiros que envolveram grandes multinacionais e as falências de grandes empresas
sugerem que as empresas não gerem corretamente o risco ou não compreendem claramente
os riscos a que estão expostas.
No futuro, as empresas devem estar munidas de ferramentas de gestão dos riscos, adaptadas
às suas necessidades, que lhes permita não só suportar a tomada de decisões, mas
igualmente a identificação de novas oportunidades de negócio.
O presente trabalho tem como objetivo responder a seguinte questão “Será o relato sobre
riscos de negócio adequado e devidamente divulgado pelas entidades cotadas no PSI -
20?”
Nesse sentido realizamos um estudo descritivo apoiado por quadros específicos de análise,
orientado para a informação de gestão de riscos de negócio divulgado nos relatórios e contas
do ano 2013, por um grupo de 13 empresas portuguesas constituintes do índice PSI 20
(Portuguese Stock Index) da bolsa de valores nacional.
Observamos que a informação e os indicadores contidos nos documentos da nossa pesquisa
são reduzidos e dispersos, onde prevalece uma informação descritiva, e verificamos que também não há uma uniformização na divulgação no que respeita a gestão de risco.
Business risks management have an important role in the strategic agenda of the companies constituting an essential element of management support in a complex and unstable macroeconomic environment. Although the importance given by managers to risk management is high, the financial scandals involving large multinationals and bankruptcies of large companies, suggest that companies don´t properly manage the risk or not clearly understand the risks they are exposed. In the future, companies must be equipped with tools for risk management, tailored to their needs, enabling them not only to support the decision making, but also allow the identification of new business opportunities. This paper aims to answer the question "Is the report about business risks appropriate and properly disclosed by listed entities in PSI-20?" Accordingly with a descriptive study conducted and supported by specific frames analysis, oriented information management business risks disclosed in the reports and accounts of the year 2013 by a group of 13 companies of the Portuguese PSI 20 index of the national securities exchange. We note that the information and indicators contained in the documents of our research are reduced and dispersed, where descriptive information prevails, and also that there is no standardization of disclosure regarding risk management.
Business risks management have an important role in the strategic agenda of the companies constituting an essential element of management support in a complex and unstable macroeconomic environment. Although the importance given by managers to risk management is high, the financial scandals involving large multinationals and bankruptcies of large companies, suggest that companies don´t properly manage the risk or not clearly understand the risks they are exposed. In the future, companies must be equipped with tools for risk management, tailored to their needs, enabling them not only to support the decision making, but also allow the identification of new business opportunities. This paper aims to answer the question "Is the report about business risks appropriate and properly disclosed by listed entities in PSI-20?" Accordingly with a descriptive study conducted and supported by specific frames analysis, oriented information management business risks disclosed in the reports and accounts of the year 2013 by a group of 13 companies of the Portuguese PSI 20 index of the national securities exchange. We note that the information and indicators contained in the documents of our research are reduced and dispersed, where descriptive information prevails, and also that there is no standardization of disclosure regarding risk management.
Description
Dissertação de Mestrado
Apresentada ao Instituto de Contabilidade e Administração do Porto para
a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre
Carlos Mendes.
Keywords
Reporte Divulgação dos riscos empresariais Risco Gestão de risco Reporting Disclosure of business risks Risk Risk management