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Risk reporting practices by companies in the non finance sector: evidence from ...
Oliveira, Jonas; Rodrigues, Lúcia LimaSome theories, as agency theory or signalling theory raised the problem related with the information asymmetry between the shareholders and the managers. One way of reducing this asymmetry is to pressure the companies to disclose more risk-related information. In our research we try to determine the risk reporting practices among Portuguese non-financial companies. For this purpose a content analysis of 81 indi...
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...
A estrutura de custos das actividades económicas portuguesas e o custeio basead...
Gomes, Conceição; Rodrigues, Lúcia LimaNos últimos anos, temos verificado uma alteração na estrutura de custos das empresas. Os gastos gerais de fabrico aumentam em detrimento da mão-de-obra directa. Contudo, a componente com maior peso é a dos materiais directos. O CBA (custeio baseado nas actividades) é um método de custeio que se baseia nas actividades para efectuar a distribuição dos custos indirectos pelos produtos. É um método que está depende...
Sobre a avaliação de empresas não cotadas em bolsa
Fernandes, António B.; Armada, Manuel José da Rocha; Rodrigues, Lúcia LimaA avaliação de empresas não cotadas na bolsa tem sido uma preocupação constante dos gestores, detentores do capital e demais “stakeholders”, podendo satisfazer vários objectivos. É propósito deste trabalho dar a conhecer vários métodos de avaliação de empresas existentes, referindo as vantagens e desvantagens de cada um deles e aplicar o que nos parecer mais correcto, tendo em vista um conjunto de empresas do s...
The measurement and financial reporting of intellectual capital by portuguese l...
Rodrigues, Lúcia Lima; Oliveira, LídiaConventional financial statements fail to recognise many intangible assets (such as human resources and customer relationships). As a consequence, they are at risk of losing their relevance as a helpful investment decision instruments. Although the Financial Accounting Standards Board (FASB) has recommended voluntary disclosure of unrecognised intangibles and the International Accounting Standards Board (IASB) ...
The Portuguese accounting system and international accounting harmonization : a...
Rodrigues, Lúcia Lima; Fontes, Maria AlexandraOver the last few decades, the globalization of capital markets and the consequent problems arising from the diversity of accounting practices has raised the need to establish a single set of accounting standards, in order to attain an adequate level of accounting harmonization internationally. The International Accounting Standards Board (IASB) has been carrying out a review of its standards, aiming to reduce ...
Financial reporting of environmental performance : the portuguese case
Rodrigues, Lúcia Lima; Oliveira, Lídia; Menezes, CarlosO grande desafio que se coloca hoje em dia à Humanidade é o de ser capaz de conciliar crescimento económico com preservação ambiental. Nenhuma empresa pode ignorar as suas relações com o meio ambiente e as empresas estão a incorporar procedimentos para, por exemplo, reduzirem a emissão de efluentes e, fazerem reciclagem de materiais. Sabendo que o relato financeiro permite responsabilizar a empresa perante os u...
The use of the balanced scorecard in Portugal
Rodrigues, Lúcia Lima; Sousa, Gabriela PomboThe origin of the Balanced Scorecard (BSC) dates back to 1990, year when Robert Kaplan and David Norton began a study evaluating the performance of twelve companies using a new methodology. The use of a new approach to evaluate the firms performance was motivated by the fact that traditional methodologies based almost exclusively on financial indicators are not adequate when firms have to compete in a environme...
Financial reporting on the Internet : the portuguese case
Rodrigues, Lúcia Lima; Menezes, CarlosDue to recent developments in information technologies, Portuguese companies are using the Internet to disclose accounting information through their web sites. Portugal is thus following a universal trend to use the Internet as a way to provide instant and simultaneous access to accounting information, particularly to existing and potential investors. After presenting the advantages and eventual risks of this f...
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