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Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics
16 references·16 citing·46 second hopsampled
Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics (2011)Risk-related disclosures by non-finance c…Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies (2006)Factors Influencing Voluntary…Factors influencing the quality of corporate environmental disclosure (2006)Factors influencing the quali…Corporate Social Responsibility and Resource-Based Perspectives (2006)Corporate Social Responsibili…Managing the Extended Enterprise: The New Stakeholder View (2002)Managing the Extended Enterpr…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Corporate reputation and sustained superior financial performance (2002)Corporate reputation and sust…The effect of international institutional factors on properties of accounting earnings (2000)The effect of international i…Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility (2000)Corporate Disclosure Practice…Exploring the reliability of social and environmental disclosures content analysis (1999)Exploring the reliability of …Some determinants of social and environmental disclosures in New Zealand companies (1996)Some determinants of social a…A Study of the Environmental Disclosure Practices of Australian Corporations (1996)A Study of the Environmental …Managing Legitimacy: Strategic and Institutional Approaches (1995)Managing Legitimacy: Strategi…Why Firms Voluntarily Disclose Bad News (1994)Why Firms Voluntarily Disclos…Management ownership and market valuation (1988)Management ownership and mark…Content Analysis: An Introduction to its Methodology. (1984)Content Analysis: An Introduc…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data (2021)The effect of social and ethi…Public companies' cybersecurity risk disclosures (2020)Public companies' cybersecuri…Investigating risk disclosures in Italian integrated reports (2020)Investigating risk disclosure…Gender diversity, corporate governance and financial risk disclosure in the UK (2020)Gender diversity, corporate g…Nonfinancial risk disclosure: The “state of the art” of Italian companies (2019)Nonfinancial risk disclosure:…The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure (2018)The direct and indirect effec…Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh (2018)Financial Risk Disclosure and…Corporate governance and risk reporting: Indian evidence (2017)Corporate governance and risk…Chief financial officer demographic characteristics and fraudulent financial reporting in China (2017)Chief financial officer demog…The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach (2016)The Functional Resonance Anal…The determinants of risk disclosure by banking institutions (2016)The determinants of risk disc…Risk disclosure, cost of capital and bank performance (2016)Risk disclosure, cost of capi…Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets (2016)Board structure and the infor…A review of accounting research in the Asia Pacific region (2015)A review of accounting resear…The association between risk disclosure and firm characteristics: a meta-analysis (2014)The association between risk …Government Intervention, Peers’ Giving and Corporate Philanthropy: Evidence from Chinese Private SMEs (2014)Government Intervention, Peer…Agency Problems and the Theory of the Firm (1980)Separation of Ownership and Control (1983)A Survey of Corporate Governance (1997)Law and Finance (1998)Corporate Ownership Around the World (1999)Firm Resources and Sustained Competitive Advantage (1991)Dynamic capabilities and strategic management (1997)Firm resources and sustained competitive advantage (2004)Corporate responsibility and financial performance: the role of intangible resources (2009)Hierarchical Latent Variable Models in PLS-SEM: Guidelines for Using Reflective-Formative Type Models (2012)The Impact of Corporate Social Responsibility on Firm Value: The Role of Customer Awareness (2013)Determinants of corporate social responsibility disclosure: An application of stakeholder theory (1992)Corporate social and environmental reporting (1995)The relation between environmental performance and environmental disclosure: a research note (2002)The impact of culture and governance on corporate social reporting (2005)Social Capital, Intellectual Capital, and the Organizational Advantage (1998)Dynamic capabilities: what are they? (2000)The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation (2010)Firm-Value Effects of Carbon Emissions and Carbon Disclosures (2013)ESG performance and firm value: The moderating role of disclosure (2017)Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Disclosure of Nonproprietary Information (1985)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)The Economic Institutions of Capitalism (1987)Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012)Corporate Governance and Sustainability Performance: Analysis of Triple Bottom Line Performance (2016)Institutionalized Organizations: Formal Structure as Myth and Ceremony (1977)The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields (1983)Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts (1997)WHY COMPANIES GO GREEN: A MODEL OF ECOLOGICAL RESPONSIVENESS. (2000)The iron cage revisited institutional isomorphism and collective rationality in organizational fields (2004)Modes of Network Governance: Structure, Management, and Effectiveness (2007)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)An Empirical Evaluation of Accounting Income Numbers (1968)Risk, Return, and Equilibrium: Empirical Tests (1973)Legal Determinants of External Finance (1997)Earnings management and investor protection: an international comparison (2003)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Qualitative content analysis in nursing research: concepts, procedures and measures to achieve trustworthiness (2003)Three Approaches to Qualitative Content Analysis (2005)The qualitative content analysis process (2008)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Content Analysis: An Introduction to its Methodology.24,312 cited
  • 1995Managing Legitimacy: Strategic and Institutional Approaches19,858 cited
  • 1988Management ownership and market valuation6,910 cited
  • 2000The effect of international institutional factors on properties of accounting earnings3,198 cited
  • 2002Corporate reputation and sustained superior financial performance2,925 cited
  • 1994Why Firms Voluntarily Disclose Bad News2,435 cited
  • 1996Some determinants of social and environmental disclosures in New Zealand companies2,166 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • 2006Corporate Social Responsibility and Resource-Based Perspectives2,005 cited
  • 2000Corporate Disclosure Practices, Institutional Investors, and Stock Return Volatility1,539 cited
  • 1996A Study of the Environmental Disclosure Practices of Australian Corporations1,527 cited
  • 1999Exploring the reliability of social and environmental disclosures content analysis1,425 cited
  • 2002Managing the Extended Enterprise: The New Stakeholder View1,010 cited
  • 2006

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Factors influencing the quality of corporate environmental disclosure
952 cited
  • 2006Factors Influencing Voluntary Corporate Disclosure by Kenyan Companies948 cited
  • Cited by

    • 2014Government Intervention, Peers’ Giving and Corporate Philanthropy: Evidence from Chinese Private SMEs155 cited
    • 2017Corporate governance and risk reporting: Indian evidence153 cited
    • 2014The association between risk disclosure and firm characteristics: a meta-analysis136 cited
    • 2020Public companies' cybersecurity risk disclosures121 cited
    • 2017Chief financial officer demographic characteristics and fraudulent financial reporting in China106 cited
    • 2016Risk disclosure, cost of capital and bank performance103 cited
    • 2015A review of accounting research in the Asia Pacific region102 cited
    • 2020Gender diversity, corporate governance and financial risk disclosure in the UK90 cited
    • 2021The effect of social and ethical practices on environmental disclosure: evidence from an international ESG data90 cited
    • 2019Nonfinancial risk disclosure: The “state of the art” of Italian companies84 cited
    • 2018The direct and indirect effect of the existence of risk management on the relationship between audit committee and corporate social responsibility disclosure74 cited
    • 2016The Functional Resonance Analysis Method for a systemic risk based environmental auditing in a sinter plant: A semi-quantitative approach73 cited
    • 2016Board structure and the informativeness of risk disclosure: Evidence from MENA emerging markets63 cited
    • 2016The determinants of risk disclosure by banking institutions61 cited
    • 2020Investigating risk disclosures in Italian integrated reports57 cited
    • 2018Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh56 cited