RISK MANAGEMENT: ANALYSIS THE DISCLOSURE DEALERS IN RISK OF ROAD LISTED IN BOVESPA BASED METHODOLOGY COSO

Abstract

The highway concessionaires signed concession contracts with the public sector and invest in infrastructure that, when the contract expires, returns to the government. Thus, companies in the sector are exposed to risks that must be identified and highlighted. Thus, the objective of the study is to identify the risks disclosed and analyze the content of disclosure of risk management at dealerships of roads listed in the Bovespa based on the COSO methodology. The research is classified as descriptive research, document analysis and qualitative approach. The survey sample consists of 16 companies listed in the exploration segment of the Bovespa highways. The results indicate that the risks more evident by the companies of highways exploration segment are related to the market. It follows that the risks disclosed by companies follow uniformity (mimetic isomorphism) with regard to the disclosure and content.