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https://hdl.handle.net/1822/15415
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Campo DC | Valor | Idioma |
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dc.contributor.author | Oliveira, Jonas | - |
dc.contributor.author | Rodrigues, Lúcia Lima | - |
dc.contributor.author | Craig, Russell | - |
dc.date.accessioned | 2011-12-19T12:48:22Z | - |
dc.date.available | 2011-12-19T12:48:22Z | - |
dc.date.issued | 2011 | - |
dc.identifier.citation | Oliveira, J., Lima Rodrigues, L., & Craig, R. (2011, October 11). Risk‐related disclosures by non‐finance companies. Managerial Auditing Journal. Emerald. http://doi.org/10.1108/02686901111171466 | - |
dc.identifier.issn | 0268-6902 | - |
dc.identifier.uri | https://hdl.handle.net/1822/15415 | - |
dc.description.abstract | Purpose – The purpose of this paper is to assess the risk-related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non-finance sector. Design/methodology/approach – The paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted). In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report. Findings – Implementation of IAS/IFRS and the European Union's Modernisation Directive in 2005 did not affect the quantity and quality of RRD positively. Disclosures are generic, qualitative and backward-looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining RRD: companies appear to manage their reputation through disclosure of risk-related information. Agency costs associated with leverage are important influences also. In listed companies, the presence of independent directors improves the level of RRD. Research limitations/implications – Content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. The study is confined to one year/one country and pre-dates the global financial crisis (GFC) (2008) and the implementation of IFRS 7 (2007). Originality/value – The results point to the desirability of enhancing accountability by mandating further disclosure of substantive and relevant risk-related information in company annual reports. The RRD observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources-based perspectives. | por |
dc.description.sponsorship | Fundação para a Ciência e a Tecnologia (FCT) | por |
dc.language.iso | eng | por |
dc.publisher | Emerald Group Publishing Limited | por |
dc.rights | restrictedAccess | por |
dc.subject | Risk | por |
dc.subject | Management | por |
dc.subject | Agency | por |
dc.subject | Legitimacy | por |
dc.subject | Resources-based | por |
dc.subject | Portugal | por |
dc.subject | Risk disclosure | por |
dc.title | Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics | eng |
dc.type | article | por |
dc.peerreviewed | yes | por |
dc.relation.publisherversion | https://www.emerald.com/insight/content/doi/10.1108/02686901111171466 | por |
sdum.publicationstatus | published | por |
oaire.citationStartPage | 817 | por |
oaire.citationEndPage | 839 | por |
oaire.citationIssue | 9 | por |
oaire.citationTitle | Managerial Auditing Journal | por |
oaire.citationVolume | 26 | por |
dc.identifier.doi | 10.1108/02686901111171466 | por |
dc.subject.wos | Social Sciences | por |
sdum.journal | Managerial Auditing Journal | por |
Aparece nas coleções: | iMARKE - Publicações em Revistas (com revisão por pares) / Articles in Journals (peer reviewed) |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Oliveira, Rodrigues & Craig - MAJ2011.pdf Acesso restrito! | 1,07 MB | Adobe PDF | Ver/Abrir |