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TitleCompany risk-related disclosures in a code law country
Author(s)Oliveira, Jonas
Rodrigues, Lúcia Lima
Craig, Russell
Issue date17-Apr-2013
JournalAustralasian Accounting, Business and Finance Journal
Abstract(s)This paper provides a historical overview of the contemporary regulatory environment relating to risk-related disclosures, highlights major factors influencing contemporary risk reporting practices by companies, and engages in a reflective overview of four recently published papers on aspects of corporate risk-related disclosures in a code law country, Portugal. Main findings indicate that risk-related disclosures are inadequate, lack transparency, and compound the difficulty of assessing the risk profile of a company. Recent regulation initiatives have been of dubious effectiveness in improving the quality of risk information disclosed. Portuguese companies are found to disclose risk-related information principally to reduce agency costs and to enhance corporate reputation. The overview provided suggests that enhanced corporate accountability would ensue if further disclosures of relevant risk-related information were mandated. One mechanism to do so would be regulations recommended by the International Integrated Reporting Committee (IIRC).
DescriptionDocumento submetido para revisão pelos pares. A publicar em Australasian Accounting Business and Finance Journal. ISSN 1834-2000
AccessRestricted access (UMinho)
Appears in Collections:iMARKE - Publicações em Revistas Internacionais (com revisão por pares) / Articles in International Journals (peer review)

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