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Briano-Turrent, Guadalupe del Carmen
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Economics, Econometrics & Finance Social Sciences

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The importance of Risk Management Assessment: A proposal of an Index for Listed Companies Cervantes-Cabrera, Osmar Axel; Briano-Turrent, Guadalupe del Carmen
Journal of Accounting Research, Organization and Economics Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i2.11747

Abstract

AbstractObjective This study aims to construct an innovative index that integrates the most important qualitative elements of risk management for listed companies.Design/methodology This research is exploratory, since the subject has been rarely addressed in Mexico, so we will review the international literature on risk management and propose an instrument for measuring and monitoring risk management. The index proposed in this study is composed by five sub-indexes or dimensions, consisting of nineteen constructs that are expressed in one hundred items or statements, measured through a Likert scale and un-weighted.Results The integral risk management index proposed are related to five dimensions: architecture of risk, risk culture, risk guideline, risk assessment and business strategy. This framework constitutes a base for the implementation and conceptualization of the risk management, which harmonizes the regulations and methodologies of greater importance at the international level. Adherence to this framework complies with all international requirements and has the basis for an efficient administration in the 21st century. This study could be a reference for those responsible on the risk management decisions in Latin American listed firms.
The Board Composition as an Explanatory Factor of the Capital Structure of Mexican Listed Companies Puente Esparza, Martha Luisa; Briano-Turrent, Guadalupe del Carmen; Garca-Estrada, Luis ngel
Journal of Accounting Research, Organization and Economics Vol 1, No 1 (2018): JAROE, Vol.1 No.1 August 2018
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v1i1.11084

Abstract

Objective The objective of this study is to analyze the influence of the composition of the BD on the leverage level in companies listed on the Mexican Stock Exchange (MSE) in the materials and industrial sectors during the 2009-2013 period. Particularly, we study four dimensions of the board: size, independence, female presence and the COB-CEO duality.Design/methodology This study focused on the materials and industrial comprising about 50% of all listed companies on the Mexican Stock Exchange. The sample consists of 48 companies and 207 year-observations corresponding to the 2009-2013 period. Using a multiple regression analysis. This study is a pioneer in analyzing these variables in Mexico, since previous literature has focused on developed and Anglo-Saxon countries.Results The results show that size and independence of the board affect the leverage level. In addition, certain business characteristics such as the industrial sector, the companys age, profitability and size influence the leverage level in Mexican listed companies. The results provide practical evidence for those responsible for issuing policies and principles of corporate governance as well as for the companies under analysis.Research limitations There are several limitations in this study. In the first place, only two sectors of the companies listed in Mexico during the 2009-2013 period were analyzed. On the other hand, linear regression analysis was used, which does not solve the problems of causality between variables, however we did not count with enough observations. However, despite the limitations mentioned, the results are interesting in the case of Mexico. In addition, this study can be extended in the future for other sectors and extend the period of analysis, as well as include other Latin American countries to carry out comparative studies.Keywords Board of Directors, Leverage, Corporate Governance, Mexico
Co-Authors Cervantes-Cabrera, Osmar Axel Garca-Estrada, Luis ngel Puente Esparza, Martha Luisa