Utilize este identificador para referenciar este registo:
https://hdl.handle.net/1822/54689
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Campo DC | Valor | Idioma |
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dc.contributor.author | Lima Rodrigues, Lúcia | por |
dc.contributor.author | Tejedo-Romero, Francisca | por |
dc.contributor.author | Craig, Russell | por |
dc.date.accessioned | 2018-05-07T15:03:30Z | - |
dc.date.issued | 2017-02 | - |
dc.identifier.citation | Rodrigues, L. L., Tejedo-Romero, F., & Craig, R. (2017). Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal. International Journal of Disclosure and Governance, 14(1), 1–29 | por |
dc.identifier.issn | 1741-3591 | por |
dc.identifier.uri | https://hdl.handle.net/1822/54689 | - |
dc.description.abstract | This paper uses an analytical frame comprised of agency theory and a resource based perspective to explore the influence of boards of directors on listed companies’ voluntary disclosure of information concerning intellectual capital [IC]. The IC disclosures in 75 published company reports of 15 listed Portuguese companies in a five year period of financial crisis, 2007 to 2011, are investigated using content analysis and regression techniques. IC disclosures are found to increase with company size, dual corporate governance models, industry, listing on sustainability indexes, and increases in board size up to a maximum point (beyond which disclosures decrease). IC disclosures are reduced by CEO duality and by a higher proportion of independent directors on boards. The year of reporting is not significant, suggesting that the period of financial crisis did not influence the level of IC disclosures. The evidence adduced is consistent with a view that highly visible companies acknowledge the importance of IC disclosures in maintaining their reputation and competitive advantage, even during a period of financial crisis. This paper highlights the need for caution in believing that adding extra directors to an existing board will lead to improved disclosure outcomes. Additionally, given the token number of females appointed to boards currently, the Portuguese capital market regulator should consider enforcing measures to ensure compliance with EU objectives. | por |
dc.language.iso | eng | por |
dc.publisher | Springer | por |
dc.rights | closedAccess | por |
dc.subject | Board | por |
dc.subject | Directors | por |
dc.subject | Disclosure | por |
dc.subject | Intellectual capital | por |
dc.subject | Portugal | por |
dc.subject | Resource-based | por |
dc.subject | Perspective | por |
dc.subject | Agency theory | por |
dc.subject | Financial crisis | por |
dc.subject | board of directors | por |
dc.subject | resource-based perspectives | por |
dc.title | Corporate governance and intellectual capital reporting in a period of financial crisis: evidence from Portugal | por |
dc.type | article | por |
dc.peerreviewed | yes | por |
oaire.citationStartPage | 1 | por |
oaire.citationEndPage | 29 | por |
oaire.citationIssue | 1 | por |
oaire.citationVolume | 14 | por |
dc.identifier.eissn | 1746-6539 | por |
dc.identifier.doi | 10.1057/jdg.2015.20 | por |
dc.description.publicationversion | info:eu-repo/semantics/publishedVersion | por |
dc.subject.wos | Social Sciences | por |
sdum.journal | International Journal of Disclosure and Governance | por |
Aparece nas coleções: | NIPE - Artigos em Revistas de Circulação Internacional com Arbitragem Científica |
Ficheiros deste registo:
Ficheiro | Descrição | Tamanho | Formato | |
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Rodrigues Tejedo Craig.pdf Acesso restrito! | 2,11 MB | Adobe PDF | Ver/Abrir |