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

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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
URI https://vuir.vu.edu.au/id/eprint/26505
DOI 10.1108/02686901111171466
Official URL http://www.emeraldinsight.com/doi/full/10.1108/026...
Subjects Historical > FOR Classification > 1501 Accounting, Auditing and Accountability
Historical > Faculty/School/Research Centre/Department > College of Business
Keywords listed companies; agency theory; legitimacy theory; resources-based perspectives; Portugal; risk management practices; annual reports; International Accounting Standards
Citations in Scopus 122 - View on Scopus
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