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Ujawnianie informacji dotyczących ryzyka klimatycznego a nietypowe zwroty

Ujawnianie informacji dotyczących ryzyka klimatycznego a nietypowe zwroty


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About the Book

Celem niniejszego badania bylo zbadanie związku między ujawnianiem informacji dotyczących ryzyka klimatycznego a nietypowymi zwrotami z akcji brazylijskich przedsiębiorstw w latach 2009-2014. Ostateczna próba, uzyskana na podstawie zgodności między spólkami notowanymi na gieldzie Bovespa i publikującymi raporty dotyczące zrównoważonego rozwoju zgodnie z Global Reporting Initiative - GRI, skladala się z 67 spólek. Aby zmierzyc poziom ujawniania informacji dotyczących ryzyka klimatycznego, zastosowano technikę analizy treści raportów. Wstępne wyniki analizy treści wskazują, że w okresie objętym badaniem (2009-2014) nie nastąpila znacząca zmiana w poziomie ujawniania informacji. Badanie opieralo się na glównej hipotezie, że istnieje związek między poziomem ujawniania informacji związanych z ryzykiem klimatycznym a nietypowym zwrotem z ceny akcji. Glówną ideą tej analizy jest zalożenie, że inwestorzy będą częściej kupowac akcje spólek, które w większym stopniu ujawniają ryzyko klimatyczne, niż tych, które ujawniają je w mniejszym stopniu lub wcale.


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Product Details
  • ISBN-13: 9786202378444
  • Publisher: Wydawnictwo Nasza Wiedza
  • Publisher Imprint: Wydawnictwo Nasza Wiedza
  • Height: 229 mm
  • No of Pages: 88
  • Returnable: N
  • Weight: 181 gr
  • ISBN-10: 6202378441
  • Publisher Date: 13 Aug 2025
  • Binding: Paperback
  • Language: Polish
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 152 mm


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Ujawnianie informacji dotyczących ryzyka klimatycznego a nietypowe zwroty
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