La información financiera de calidad como facilitadora de gestión de riesgos y toma de decisiones Activity Log

Abstract

The changes companies face are rapid, and both globalization and technological advancement increase volatility and business risk. In this situation, quality information on risks and uncertainties becomes essential.

That is why, in the present work, it will carry out an investigation of the influence of uncertainty on the quality of financial information, with the aim of determining measurement and disclosure mechanisms that make it possible to limit it, thus allowing efficient risk management, as well as an adequate decision-making process.

In the first place, the concepts of risk and uncertainty were specified, as well as a description of the types of risk that an entity faces, continuing with a conceptualization of risk management and the decision-making process that require quality financial information.

 Research, was carried out on measurement methodologies that emphasize the appropriate selection of the relevant variables of a phenomenon, the determination of the appropriate unit of measurement for metrization and the measurement instruments to be used, in addition to considering phenomena from a point of systemic view. Emphasis was placed on the use of mathematical models and prospective information. Regarding disclosure aspects, the research focused on the characteristics of the information to be considered useful, as well as the clarity of the discourse generated by the issuer of the information.