O Disclosure de Informações de Riscos Climáticos e o Retorno Anormal
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O Disclosure de Informações de Riscos Climáticos e o Retorno Anormal

O Disclosure de Informações de Riscos Climáticos e o Retorno Anormal


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About the Book

Esta pesquisa objetivou-se investigar a relação entre o disclosure de riscos climáticos e o retorno anormal do preço das ações das empresas brasileiras, no período de 2009 a 2014. A amostra final, obtida pela congruência entre as companhias listadas na Bovespa e que divulgam relatórios de sustentabilidade de acordo com a Global Reporting Initiative - GRI foi composta por 67 companhias. Para mensurar o nível de disclosure de riscos climáticos, utilizou-se a técnica de análise de conteúdo nos relatórios. Os resultados preliminares da análise de conteúdo revelam que não houve evolução significativa no nível de disclosure ao longo do período de estudo (2009 a 2014). A pesquisa partiu da hipótese principal de que existe ralação entre o nível de disclosure de informações atreladas aos riscos climáticos e o retorno anormal do preço das ações. A ideia central advogada neste estudo é de que os investidores comprariam mais as ações das empresas que fazem maior divulgação de riscos climáticos do que as que fazem menos ou que não a fazem.


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Product Details
  • ISBN-13: 9786202408134
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Novas Edicoes Academicas
  • Height: 229 mm
  • No of Pages: 108
  • Spine Width: 7 mm
  • Width: 152 mm
  • ISBN-10: 6202408138
  • Publisher Date: 02 Sep 2017
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Weight: 218 gr


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