Please use this identifier to cite or link to this item: https://hdl.handle.net/1822/15411

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dc.contributor.authorOliveira, Jonas-
dc.contributor.authorRodrigues, Lúcia Lima-
dc.contributor.authorCraig, Russell-
dc.date.accessioned2011-12-19T12:30:30Z-
dc.date.available2011-12-19T12:30:30Z-
dc.date.issued2011-
dc.identifier.issn1358-1988-
dc.identifier.otherhttp://dx.doi.org/10.1108/13581981111147892-
dc.identifier.urihttps://hdl.handle.net/1822/15411-
dc.description.abstractPurpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in 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: We conduct a content analysis of the annual reports of a sample of 111 banks. Voluntary operational risk and capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the Third Pillar disclosure requirements of the Basel II Accord. Findings: Stakeholder monitoring and corporation reputation are crucial factors that explain the risk reporting practices observed. Voluntary risk reporting appears to enhance legitimacy for two major reasons: first, by fulfilling institutional pressures to assure the effectiveness of market discipline; and second, by managing stakeholder perception of a corporation’s reputation. Originality/values: The voluntary risk-related disclosures observed are shown to be explained by legitimacy theory and resources-based perspectives. This theoretical framework has not been tested hitherto in explaining the motives for banks to make voluntary RRD.por
dc.description.sponsorshipFundação para a Ciência e a Tecnologia (FCT)por
dc.language.isoengpor
dc.publisherEmerald Group Publishing Limitedpor
dc.rightsrestrictedAccesspor
dc.subjectDisclosurepor
dc.subjectRiskpor
dc.subjectVoluntarypor
dc.subjectLegitimacypor
dc.subjectReputationpor
dc.subjectStakeholderspor
dc.subjectFinancial riskpor
dc.subjectPortugalpor
dc.titleVoluntary risk reporting to enhance institutional and organizational legitimacy : evidence from Portuguese bankspor
dc.typearticlepor
dc.peerreviewedyespor
dc.relation.publisherversionThe original publication is available at www.emeraldinsight.compor
oaire.citationStartPage271por
oaire.citationEndPage289por
oaire.citationIssue3por
oaire.citationTitleJournal of Financial Regulation and Compliancepor
oaire.citationVolume19por
dc.identifier.doi10.1108/13581981111147892por
dc.subject.wosSocial Sciencespor
sdum.journalJournal of Financial Regulation and Compliancepor
Appears in Collections:iMARKE - Publicações em Revistas (com revisão por pares) / Articles in Journals (peer reviewed)

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