Rosalba Martínez HERNÁNDEZ, Xóchitl Ronzón TREJO

RISK DISCLOSURE: FIRST OVERVIEW IN THE MEXICAN CONTEXT*

Bu çalışma, iyi yönetişim ve kurumsal risk yönetimi ile ilgili mevcut düzenlemeleri analiz etmektedir. Bu çalışma; ayrıca, 9 yıllık bir süreyi kapsayan içerik analizi yoluyla, Meksika Menkul Kıymetler Borsasına kote şirketler tarafından benimsenen risk açıklama uygulamalarını incelemektedir. Sonuçlar; düzenlemelerin Meksika'daki şeffaflık ortamının başarılmasında nasıl etkin olduğunu ve de işletmelerin yıllık raporlarında risk faktörleri üzerine odaklanan risk açıklamalarının şirketlerce nasıl gerçekleştiğini gösterir.

RİSK AÇIKLAMASI: MEKSİKA BAĞLAMINDA İLK BAKIŞ

This paper analyzes the existing regulations related to good governance and enterprise risk management. Also, it analyzes the risks disclosure practices adopted by listed companies on the Mexican Stock Exchange, through the data content analysis from a period of 9 years . The results show how the regulation has worked to achieve a transparency environment in México and the response from the companies about risk disclosure with focus on risk factors reported in their annual reports.

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