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http://hdl.handle.net/10773/5743
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DC Field | Value | Language |
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dc.contributor.author | Oliveira, Jonas | pt |
dc.contributor.author | Rodrigues, Lúcia Lima | pt |
dc.contributor.author | Craig, Russell | pt |
dc.date.accessioned | 2012-02-03T12:52:47Z | - |
dc.date.available | 2012-02-03T12:52:47Z | - |
dc.date.issued | 2011 | - |
dc.identifier.issn | 0268-6902 | pt |
dc.identifier.uri | http://hdl.handle.net/10773/5743 | - |
dc.description.abstract | Purpose — We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector. | pt |
dc.description.abstract | Design/methodology/approach — We conduct 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. | pt |
dc.description.abstract | Findings —Implementation of IAS/IFRS and the European Union’s Modernisation Directive in 2005 did not affect the quantity and quality of risk-related disclosures positively. Disclosures are generic, qualitative, and backward-looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining risk-related disclosures: 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 risk-related disclosures. | pt |
dc.description.abstract | Research limitations —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 (2008) and the implementation of IFRS 7 (2007). | pt |
dc.description.abstract | 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 risk-related disclosures observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources-based perspectives. | pt |
dc.language.iso | eng | pt |
dc.publisher | Emerald Group Publishing | pt |
dc.relation | dx.doi.org/10.1108/02686901111171466 | pt |
dc.rights | openAccess | por |
dc.subject | Agency | pt |
dc.subject | Legitimacy | pt |
dc.subject | Management | pt |
dc.subject | Portugal | pt |
dc.subject | Resources-based | pt |
dc.subject | Risk | pt |
dc.subject | Disclosure | pt |
dc.title | Risk-related disclosures by non-finance companies: Portuguese practices and discloser characteristics | pt |
dc.type | article | pt |
dc.peerreviewed | yes | pt |
ua.distribution | international | pt |
degois.publication.firstPage | 817 | pt |
degois.publication.issue | nº 9 | pt |
degois.publication.lastPage | 839 | pt |
degois.publication.title | Managerial Auditing Journal | pt |
degois.publication.volume | Vol. 26 | pt |
Appears in Collections: | ISCA-UA - Artigos |
Files in This Item:
File | Description | Size | Format | |
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RRD by non-finance companies.pdf | Documento principal | 194.46 kB | Adobe PDF | View/Open |
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