ENTERPRISE RISK MANAGEMENT AND QUALITY OF ACCOUNTING INFORMATION IN LATIN AMERICA

Autores/as

DOI:

https://doi.org/10.51320/rmc.v26i2.1495

Palabras clave:

Risk Management, Enterprise Risk Management, Earnings Quality, Accounting Conservatism, Value Relevance

Resumen

Enterprise Risk Management (ERM) is a comprehensive and systematic framework for identifying, assessing, and managing an organization's overall exposure to risk. This study investigates the impact of ERM adoption on the quality of accounting information among 283 public companies across Latin America from 2010 to 2019. ERM adoption was measured using the ERM Index (Gordon et al., 2009), while the quality of accounting information is evaluated through measures of value relevance (Ohlson, 1995) and conditional conservatism (Basu, 1997) were used to assess accounting information quality. The empirical results indicate that ERM adoption is positively and significantly associated with both value relevance and conditional conservatism. These findings suggest that a holistic approach to risk management enhances the informativeness and timeliness of financial reporting. This study contributes to the literature by providing empirical evidence that ERM improves key quality attributes of accounting information in emerging markets, thereby mitigating information asymmetry and facilitating more informed investment decisions.

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Biografía del autor/a

Wagner Dantas de Souza Junior, Universidade Estadual do Oeste do Paraná

Administrador, Especialista em Finanças e Controladoria e Mestre em Contabilidade.

Ricardo Artur Spezia, Fundação Universidade Regional de Blumenau (FURB)

Mestre em Ciências Contábeis (2021) e graduação em ciências contábeis (2006) pela Fundação Universidade Regional de Blumenau. Atualmente é Sócio/Diretor da Next Auditores Independentes S/S. Tem experiência na área de Administração, com ênfase em Ciências Contábeis.

Marcia Zanievicz da Silva, Universidade Regional de Bluemaneu (FURB)

Possui graduação em Ciências Contábeis pela Fundação Universidade Regional de Blumenau (FURB, 1994), mestrado em Contabilidade pela Universidade Federal de Santa Catarina (2006) e doutorado em Ciências Contábeis e Administração pela Fundação Universidade Regional de Blumenau (2013). Desde 2014, é professora da FURB no Programa de Pós-Graduação em Ciências Contábeis tendo concluído, nesse período, seis orientações de mestrado e uma orientação de doutorado. É editora de área na revista Universo Contábil na área de pesquisa em contabilidade. Tem experiência na área de Administração, com ênfase em Gestão Contábil da Informação, atuando principalmente nos seguintes temas: Gestão de Riscos Corporativos, Sistemas de Controles Gerenciais, Educação e Pesquisa em Contabilidade, Pesquisas sobre gênero na profissão contábil.

Tarcísio Pedro da Silva, Universidade Regional de Blumenau (FURB)

Doutor em Ciências Contábeis e Administração pelo Programa de Pós-Graduação em Ciências Contábeis (PPGCC/FURB). Mestre em Ciências Contábeis pelo PPGCC/FURB. Especialização em Contabilidade Gerencial e Custos e Graduado em Ciências Contábeis pela FURB. Atualmente leciona no curso de graduação em Administração e no PPGCC/FURB. Temas de interesse ligados a Finanças Corporativas. Editor Geral da Revista Universo Contábil (RUC) do PPGCC/FURB de dezembro/2017 a março/2021.

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Publicado

2025-10-24

Cómo citar

Souza Junior, W. D. de, Artur Spezia, R., Zanievicz da Silva, M., & Pedro da Silva, T. (2025). ENTERPRISE RISK MANAGEMENT AND QUALITY OF ACCOUNTING INFORMATION IN LATIN AMERICA. Revista Mineira De Contabilidade, 26(2), 78–91. https://doi.org/10.51320/rmc.v26i2.1495

Número

Vol. 26 Núm. 2 (2025): 2º Quadrimestre de 2025

Sección

Artigos científicos:

Licencia

Derechos de autor 2025 Wagner Dantas de Souza Junior, Ricardo Artur Spezia, Marcia Zanievicz da Silva, Tarcísio Pedro da Silva

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