Relationship between the presence of the risk management committee and the economic performance in Brazilian companies
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Abstract
The present study aims to analyze the relationship between economic performance and the presence of a risk management committee in Brazilian companies. The quantitative study used the Information Entropy Measure, the TOPSIS Method and the T-Test to analyze the data. The research population comprised the companies listed on the BM&FBOVESPA’s IBrX-50 and the sample consisted of 41 companies in the period from 2010 to 2012. The results pointed out that the companies that have a risk management committee in the corporate governance structure evidenced in the period analyzed an average economic performance higher than those that do not have such a committee.
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