{"id":"https://openalex.org/W2997229737","doi":"https://doi.org/10.6018/rcsar.389591","title":"Present and future of risk disclosure in Spanish non-financial listed companies","display_name":"Present and future of risk disclosure in Spanish non-financial listed companies","publication_year":2020,"publication_date":"2020-01-01","ids":{"openalex":"https://openalex.org/W2997229737","doi":"https://doi.org/10.6018/rcsar.389591","mag":"2997229737"},"language":"es","primary_location":{"id":"doi:10.6018/rcsar.389591","doi":"https://doi.org/10.6018/rcsar.389591","is_oa":true,"landing_page_url":"https://doi.org/10.6018/rcsar.389591","pdf_url":null,"source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.6018/rcsar.389591","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5080184639","display_name":"Mar\u00eda Teresa Amezaga-Alonso","orcid":"https://orcid.org/0000-0001-7712-0009","observed_orcids":["https://orcid.org/0000-0001-7712-0009"]},"institutions":[{"id":"https://openalex.org/I169108374","display_name":"University of the Basque Country","ror":"https://ror.org/000xsnr85","country_code":"ES","type":"education","lineage":["https://openalex.org/I169108374"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Mar\u00eda Teresa Amezaga-Alonso","raw_affiliation_strings":["Universidad del Pa\u00eds Vasco"],"raw_orcid":"https://orcid.org/0000-0001-7712-0009","affiliations":[{"raw_affiliation_string":"Universidad del Pa\u00eds Vasco","institution_ids":["https://openalex.org/I169108374"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5017865444","display_name":"Ernesto Cilleruelo Carrasco","orcid":"https://orcid.org/0000-0002-4184-6462","observed_orcids":["https://orcid.org/0000-0002-4184-6462"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Ernesto Cilleruelo-Carrasco","raw_affiliation_strings":["ASEPUC. Publicado por EDITUM -Universidad de Murcia. Este es un art\u00edculo","informaci\u00f3n de riesgos) y obtener una opini\u00f3n consensuada entre ellos, realizamos un estudio Delphi. El grupo de expertos estuvo formado por veintid\u00f3s personas, trece directores de auditor\u00eda interna de empresas espa\u00f1olas cotizadas no financieras,","mayor comparabilidad entre compa\u00f1\u00edas","que el legislador debe desarrollar m\u00e1s disposiciones legales que aseguren mayor claridad y consistencia de la informaci\u00f3n,","El estudio concluye, entre otras cosas, que la demanda de informaci\u00f3n sobre riesgos aumentar\u00e1 en los pr\u00f3ximos a\u00f1os,","de enero y julio de 2017","informaci\u00f3n sobre riesgos en las empresas espa\u00f1olas cotizadas no financieras","que los beneficios derivados de la divulgaci\u00f3n compensan a las empresas de cualquier coste asociado a ella,"],"raw_orcid":"https://orcid.org/0000-0002-4184-6462","affiliations":[{"raw_affiliation_string":"ASEPUC. Publicado por EDITUM -Universidad de Murcia. Este es un art\u00edculo","institution_ids":["https://openalex.org/I80180929"]},{"raw_affiliation_string":"informaci\u00f3n de riesgos) y obtener una opini\u00f3n consensuada entre ellos, realizamos un estudio Delphi. El grupo de expertos estuvo formado por veintid\u00f3s personas, trece directores de auditor\u00eda interna de empresas espa\u00f1olas cotizadas no financieras,","institution_ids":[]},{"raw_affiliation_string":"mayor comparabilidad entre compa\u00f1\u00edas","institution_ids":[]},{"raw_affiliation_string":"que el legislador debe desarrollar m\u00e1s disposiciones legales que aseguren mayor claridad y consistencia de la informaci\u00f3n,","institution_ids":[]},{"raw_affiliation_string":"El estudio concluye, entre otras cosas, que la demanda de informaci\u00f3n sobre riesgos aumentar\u00e1 en los pr\u00f3ximos a\u00f1os,","institution_ids":[]},{"raw_affiliation_string":"de enero y julio de 2017","institution_ids":[]},{"raw_affiliation_string":"informaci\u00f3n sobre riesgos en las empresas espa\u00f1olas cotizadas no financieras","institution_ids":[]},{"raw_affiliation_string":"que los beneficios derivados de la divulgaci\u00f3n compensan a las empresas de cualquier coste asociado a ella,","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5051443467","display_name":"Enara Zarrabeitia Bilbao","orcid":"https://orcid.org/0000-0002-2347-3885","observed_orcids":["https://orcid.org/0000-0002-2347-3885"]},"institutions":[{"id":"https://openalex.org/I80180929","display_name":"Universidad de Murcia","ror":"https://ror.org/03p3aeb86","country_code":"ES","type":"education","lineage":["https://openalex.org/I80180929"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Enara Zarrabeitia-Bilbao","raw_affiliation_strings":["ASEPUC. Publicado por EDITUM -Universidad de Murcia. Este es un art\u00edculo","informaci\u00f3n de riesgos) y obtener una opini\u00f3n consensuada entre ellos, realizamos un estudio Delphi. El grupo de expertos estuvo formado por veintid\u00f3s personas, trece directores de auditor\u00eda interna de empresas espa\u00f1olas cotizadas no financieras,","mayor comparabilidad entre compa\u00f1\u00edas","que el legislador debe desarrollar m\u00e1s disposiciones legales que aseguren mayor claridad y consistencia de la informaci\u00f3n,","El estudio concluye, entre otras cosas, que la demanda de informaci\u00f3n sobre riesgos aumentar\u00e1 en los pr\u00f3ximos a\u00f1os,","de enero y julio de 2017","informaci\u00f3n sobre riesgos en las empresas espa\u00f1olas cotizadas no financieras","que los beneficios derivados de la divulgaci\u00f3n compensan a las empresas de cualquier coste asociado a ella,"],"raw_orcid":"https://orcid.org/0000-0002-2347-3885","affiliations":[{"raw_affiliation_string":"ASEPUC. Publicado por EDITUM -Universidad de Murcia. Este es un art\u00edculo","institution_ids":["https://openalex.org/I80180929"]},{"raw_affiliation_string":"informaci\u00f3n de riesgos) y obtener una opini\u00f3n consensuada entre ellos, realizamos un estudio Delphi. El grupo de expertos estuvo formado por veintid\u00f3s personas, trece directores de auditor\u00eda interna de empresas espa\u00f1olas cotizadas no financieras,","institution_ids":[]},{"raw_affiliation_string":"mayor comparabilidad entre compa\u00f1\u00edas","institution_ids":[]},{"raw_affiliation_string":"que el legislador debe desarrollar m\u00e1s disposiciones legales que aseguren mayor claridad y consistencia de la informaci\u00f3n,","institution_ids":[]},{"raw_affiliation_string":"El estudio concluye, entre otras cosas, que la demanda de informaci\u00f3n sobre riesgos aumentar\u00e1 en los pr\u00f3ximos a\u00f1os,","institution_ids":[]},{"raw_affiliation_string":"de enero y julio de 2017","institution_ids":[]},{"raw_affiliation_string":"informaci\u00f3n sobre riesgos en las empresas espa\u00f1olas cotizadas no financieras","institution_ids":[]},{"raw_affiliation_string":"que los beneficios derivados de la divulgaci\u00f3n compensan a las empresas de cualquier coste asociado a ella,","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012489905","display_name":"Patxi Ruiz de Arbulo L\u00f3pez","orcid":"https://orcid.org/0000-0003-4881-0304","observed_orcids":["https://orcid.org/0000-0003-4881-0304"]},"institutions":[{"id":"https://openalex.org/I169108374","display_name":"University of the Basque Country","ror":"https://ror.org/000xsnr85","country_code":"ES","type":"education","lineage":["https://openalex.org/I169108374"]}],"countries":["ES"],"is_corresponding":false,"raw_author_name":"Patxi Ruiz-de-Arbulo-L\u00f3pez","raw_affiliation_strings":[") Departamento de Organizaci\u00f3n de Empresas. Escuela de Ingenier\u00eda de Bilbao. Universidad del Pa\u00eds Vasco / Euskal Herriko Unibertsitatea, Spain"],"raw_orcid":"https://orcid.org/0000-0003-4881-0304","affiliations":[{"raw_affiliation_string":") Departamento de Organizaci\u00f3n de Empresas. Escuela de Ingenier\u00eda de Bilbao. Universidad del Pa\u00eds Vasco / Euskal Herriko Unibertsitatea, Spain","institution_ids":["https://openalex.org/I169108374"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.5262,"has_fulltext":true,"cited_by_count":11,"citation_normalized_percentile":{"value":0.92120571,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"23","issue":"1","first_page":"18","last_page":"49"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8560000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.8560000061988831,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.125,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.009200000204145908,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/risk-disclosure","display_name":"risk disclosure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/non-financial-listed-companies","display_name":"non-financial listed companies","score":0.9490000009536743},{"id":"https://openalex.org/keywords/spanish-firms","display_name":"Spanish companies","score":0.7369999885559082},{"id":"https://openalex.org/keywords/internal-audit","display_name":"internal audit","score":0.671999990940094},{"id":"https://openalex.org/keywords/financial-analysts","display_name":"financial analysts","score":0.8899999856948853}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.49747803807258606},{"id":"https://openalex.org/C313442","wikidata":"https://www.wikidata.org/wiki/Q778556","display_name":"Persona","level":2,"score":0.4949628710746765},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.47445473074913025},{"id":"https://openalex.org/C549774020","wikidata":"https://www.wikidata.org/wiki/Q851147","display_name":"Welfare economics","level":1,"score":0.3808329403400421},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.23508405685424805},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1874372363090515}],"mesh":[],"locations_count":7,"locations":[{"id":"doi:10.6018/rcsar.389591","doi":"https://doi.org/10.6018/rcsar.389591","is_oa":true,"landing_page_url":"https://doi.org/10.6018/rcsar.389591","pdf_url":null,"source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},{"id":"pmh:oai:revistas.um.es:article/389591","doi":null,"is_oa":true,"landing_page_url":"https://revistas.um.es/rcsar/article/view/389591","pdf_url":"https://revistas.um.es/rcsar/article/download/389591/274091","source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1138-4891","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:addi.ehu.eus:10810/71341","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10810/71341","pdf_url":null,"source":{"id":"https://openalex.org/S4306401964","display_name":"Communities in ADDI (University of the Basque Country)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I169108374","host_organization_name":"University of the Basque Country","host_organization_lineage":["https://openalex.org/I169108374"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:dnet:digitum_____::3292a5a06aab34b03b29efdf2488f162","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10201/85218","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://revistas.um.es/rcsar/issue/view/18301","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:doaj.org/article:b0c2acc3f2bc42d0ac8b78ac53defdda","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/b0c2acc3f2bc42d0ac8b78ac53defdda","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista de Contabilidad: Spanish Accounting Review, Vol 23, Iss 1 (2020)","raw_type":"article"},{"id":"pmh:oai:hispana.mcu.es:60840049","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10810/71341","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:hispana.mcu.es:61728954","doi":null,"is_oa":true,"landing_page_url":"https://doi.org/10.6018/rcsar.389591","pdf_url":null,"source":{"id":"https://openalex.org/S4377196108","display_name":"Hispana","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"https://revistas.um.es/rcsar/issue/view/18301","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.6018/rcsar.389591","doi":"https://doi.org/10.6018/rcsar.389591","is_oa":true,"landing_page_url":"https://doi.org/10.6018/rcsar.389591","pdf_url":null,"source":{"id":"https://openalex.org/S2898542531","display_name":"Revista de Contabilidad","issn_l":"1138-4891","issn":["1138-4891","1988-4672"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-b","cwts-core","ddh","doaj","erih-plus","fecyt-seal","jufo-1","latindex","norway-1","poland-70","russia-white-list-2"],"host_organization":"https://openalex.org/P4310321098","host_organization_name":"University of Murcia","host_organization_lineage":["https://openalex.org/P4310321098"],"host_organization_lineage_names":["University of Murcia"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Revista de Contabilidad","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2997229737.pdf","grobid_xml":"https://content.openalex.org/works/W2997229737.grobid-xml"},"referenced_works_count":78,"referenced_works":["https://openalex.org/W40198218","https://openalex.org/W115598324","https://openalex.org/W206890942","https://openalex.org/W225031984","https://openalex.org/W337406549","https://openalex.org/W431517712","https://openalex.org/W1480746734","https://openalex.org/W1527412032","https://openalex.org/W1532946931","https://openalex.org/W1557915319","https://openalex.org/W1570810416","https://openalex.org/W1585944263","https://openalex.org/W1587794822","https://openalex.org/W1607909846","https://openalex.org/W1693499449","https://openalex.org/W1836650193","https://openalex.org/W1947332848","https://openalex.org/W1968468300","https://openalex.org/W1987198371","https://openalex.org/W2000117884","https://openalex.org/W2002975514","https://openalex.org/W2003282762","https://openalex.org/W2005525451","https://openalex.org/W2007367842","https://openalex.org/W2009070105","https://openalex.org/W2012450750","https://openalex.org/W2013502686","https://openalex.org/W2027127009","https://openalex.org/W2029597975","https://openalex.org/W2030765894","https://openalex.org/W2031987703","https://openalex.org/W2036383710","https://openalex.org/W2036805455","https://openalex.org/W2037791344","https://openalex.org/W2042517582","https://openalex.org/W2047735993","https://openalex.org/W2051685750","https://openalex.org/W2053272622","https://openalex.org/W2057363637","https://openalex.org/W2065061024","https://openalex.org/W2065923632","https://openalex.org/W2070504353","https://openalex.org/W2081465695","https://openalex.org/W2086678531","https://openalex.org/W2089303003","https://openalex.org/W2094863662","https://openalex.org/W2095565067","https://openalex.org/W2103029011","https://openalex.org/W2115747715","https://openalex.org/W2117636803","https://openalex.org/W2135569813","https://openalex.org/W2154187126","https://openalex.org/W2156536580","https://openalex.org/W2166700240","https://openalex.org/W2169890638","https://openalex.org/W2170643156","https://openalex.org/W2172009909","https://openalex.org/W2249902026","https://openalex.org/W2329223578","https://openalex.org/W2470134905","https://openalex.org/W2493101627","https://openalex.org/W2572948057","https://openalex.org/W2583504027","https://openalex.org/W2592488101","https://openalex.org/W2606474784","https://openalex.org/W2747759569","https://openalex.org/W2752617332","https://openalex.org/W2945792041","https://openalex.org/W3005115464","https://openalex.org/W3015205468","https://openalex.org/W3023181463","https://openalex.org/W3083909202","https://openalex.org/W3121368557","https://openalex.org/W3122276798","https://openalex.org/W3125499115","https://openalex.org/W3125937830","https://openalex.org/W4245045968","https://openalex.org/W6608933276"],"related_works":["https://openalex.org/W3008913174","https://openalex.org/W7014488737","https://openalex.org/W2428448450","https://openalex.org/W2029597975","https://openalex.org/W2287603059","https://openalex.org/W1532946931","https://openalex.org/W2515749151","https://openalex.org/W7009882285","https://openalex.org/W1966622105","https://openalex.org/W2796573110"],"abstract_inverted_index":{"Este":[0],"trabajo":[1],"investiga":[2],"las":[3,10,23,81,169],"razones":[4],"y":[5,43,85,92,126,139,177,190,195],"los":[6,76,135,157,161],"beneficios":[7,162],"esperados":[8],"por":[9,109],"empresas":[11,118,170],"espa\u00f1olas":[12,119],"cotizadas":[13,120],"no":[14,27,121],"financieras":[15],"para":[16,26],"divulgar":[17],"informaci\u00f3n":[18,89,152],"sobre":[19,153],"riesgos,":[20,37],"as\u00ed":[21],"como":[22],"posibles":[24],"motivaciones":[25],"hacerlo.":[28],"Investiga":[29],"la":[30,34,53,88,149,165,193],"situaci\u00f3n":[31],"actual":[32],"de":[33,36,55,62,74,78,80,87,90,105,114,117,132,137,141,151,164,171,192],"divulgaci\u00f3n":[35,166],"pero":[38],"tambi\u00e9n":[39],"mira":[40],"hacia":[41],"adelante":[42],"estudia":[44],"c\u00f3mo":[45],"ser\u00e1":[46],"\u00e9sta":[47],"en":[48,156],"un":[49,56,100],"futuro":[50],"pr\u00f3ximo.":[51],"A":[52],"vista":[54,79],"entorno":[57],"cada":[58],"vez":[59],"m\u00e1s":[60,183],"demandante":[61],"informaci\u00f3n,":[63,194],"busca":[64],"ideas":[65,261],"que":[66,148,160,178,186],"permitan":[67],"mejorar":[68],"esta":[69],"pr\u00e1ctica.":[70],"Con":[71],"el":[72,179],"objetivo":[73],"conseguir":[75],"puntos":[77],"partes":[82],"implicadas":[83],"(preparadores":[84],"usuarios":[86],"riesgos)":[91],"obtener":[93],"una":[94],"opini\u00f3n":[95],"consensuada":[96],"entre":[97,134,145,198],"ellos,":[98],"realizamos":[99],"estudio":[101,143],"Delphi.":[102],"El":[103],"grupo":[104],"expertos":[106],"estuvo":[107],"formado":[108],"veintid\u00f3s":[110],"personas,":[111],"trece":[112],"directores":[113],"auditor\u00eda":[115],"interna":[116],"financieras,":[122],"cinco":[123],"analistas":[124],"financieros":[125],"cuatro":[127],"acad\u00e9micos.":[128],"Realizamos":[129],"tres":[130],"rondas":[131],"preguntas":[133],"meses":[136],"enero":[138],"julio":[140],"2017.El":[142],"concluye,":[144],"otras":[146],"cosas,":[147],"demanda":[150],"riesgos":[154],"aumentar\u00e1":[155],"pr\u00f3ximos":[158],"a\u00f1os,":[159],"derivados":[163],"compensan":[167],"a":[168,175,292],"cualquier":[172],"coste":[173],"asociado":[174],"ella,":[176],"legislador":[180],"debe":[181],"desarrollar":[182],"disposiciones":[184],"legales":[185],"aseguren":[187],"mayor":[188,196],"claridad":[189],"consistencia":[191],"comparabilidad":[197],"compa\u00f1\u00edas.":[199],"This":[200],"paper":[201],"researches":[202],"the":[203,220,229,247,264,268,274,327,342,353,365],"reasons":[204],"and":[205,239,278,283,317,331,363,377,382],"expected":[206],"benefits":[207,354],"of":[208,232,252,270,280,297,302,324,329,333,355,360,379],"Spanish":[209,310],"non-financial":[210,311],"listed":[211,312],"companies":[212],"for":[213,223,260,262,344],"disclosing":[214,356],"risk":[215,233,265,281,345,380],"information":[216,255,381],"as":[217,219],"well":[218],"possible":[221],"motivations":[222],"not":[224],"doing":[225],"so.":[226],"It":[227],"investigates":[228],"current":[230],"situation":[231],"disclosure":[234,266,346],"but":[235],"also":[236],"looks":[237,259],"forward":[238],"studies":[240],"what":[241],"it":[242,258],"will":[243,347],"be":[244],"like":[245],"in":[246,349],"near":[248],"future.":[249],"In":[250],"view":[251,287],"an":[253,285],"increasingly":[254],"demanding":[256],"environment,":[257],"improving":[263],"practice.With":[267],"objective":[269],"gathering":[271],"insights":[272],"from":[273,309],"parties":[275],"involved":[276],"(preparers":[277],"users":[279],"information)":[282],"getting":[284],"agreed":[286],"among":[288,338,385],"them,":[289],"we":[290],"conducted":[291],"Delphi":[293],"study.":[294],"The":[295,335],"group":[296],"experts":[298],"was":[299],"made":[300],"up":[301],"twenty-two":[303],"people,":[304],"thirteen":[305],"internal":[306],"audit":[307],"directors":[308],"companies,":[313],"five":[314],"financial":[315],"analysts":[316],"four":[318],"scholars.":[319],"We":[320],"ran":[321],"three":[322],"rounds":[323],"questions":[325],"between":[326],"months":[328],"January":[330],"July":[332],"2017.":[334],"study":[336],"concludes,":[337],"other":[339],"findings,":[340],"that":[341,352,364],"demand":[343],"increase":[348],"coming":[350],"years,":[351],"offset":[357],"any":[358],"kind":[359],"associated":[361],"costs,":[362],"policy":[366],"maker":[367],"should":[368],"develop":[369],"more":[370,383],"legal":[371],"provisions":[372],"to":[373],"ensure":[374],"greater":[375],"clarity":[376],"consistency":[378],"comparability":[384],"companies.":[386]},"counts_by_year":[{"year":2025,"cited_by_count":3},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":4},{"year":2020,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2020-01-10T00:00:00"}