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Risk-related disclosures by non-finance companies: Portuguese practices and dis...
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, RussellPurpose — We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector. ; 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. ; ...
Voluntary risk reportingto enhance institutional and organizational legitimacy:...
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, RussellPurpose – This paper aims to explore the factors that affected the voluntary risk-related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. ; Design/methodology/approach – The authors conduct a c...
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