Fatores de Risco Evidenciados pelas Maiores Empresas Listadas na BM&FBOVESPA

Roberto Carlos Klann; Fernanda Kreuzberg; Franciele Beck

doi:10.5585/geas.v3i3.95

Authors

Roberto Carlos Klann Universidade Regional de Blumenau - FURB
Fernanda Kreuzberg Universidade Regional de Blumenau - FURB
Franciele Beck Universidade Regional de Blumenau - FURB

DOI:

https://doi.org/10.5585/geas.v3i3.95

Keywords:

Gestão de Risco, Tipos de Risco, Formulários de Referência.

Abstract

Risk is present in any company, in any industry. In this sense, the objective of this research is to identify the types of risks evidenced in the reference forms of the largest companies of each sector listed on the BM&FBovespa. According to previous research, risks can be classified as credit risk, legal risk, market risk, operational risk, strategic risk, liquidity risk and environmental risk. This study showed that the types of risks more disclosed by companies are legal risks (87.5%), strategic risk (85%) and market risk (82.5%). Credit risk has the lowest level of disclosure (50%) as well as liquidity risk on investment (55%). It is concluded that risk management is related to the particularities of each organization and that the types of risks can be modified according to the sector classification of companies.