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Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics

Oliveira, J, Rodrigues, L and Craig, Russell ORCID: 0000-0001-9052-9466 (2011) Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics. Managerial Auditing Journal, 26 (9). 817 - 839. ISSN 0268-6902

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Item Type: Article
Uncontrolled Keywords: listed companies; agency theory; legitimacy theory; resources-based perspectives; Portugal; risk management practices; annual reports; International Accounting Standards
Subjects: FOR Classification > 1501 Accounting, Auditing and Accountability
Faculty/School/Research Centre/Department > College of Business
Depositing User: Symplectic Elements
Date Deposited: 30 Mar 2015 02:45
Last Modified: 08 Mar 2018 06:06
URI: http://vuir.vu.edu.au/id/eprint/26505
DOI: https://doi.org/10.1108/02686901111171466
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Citations in Scopus: 57 - View on Scopus

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