Please use this identifier to cite or link to this item:
http://hdl.handle.net/10071/17653
Author(s): | Azevedo, G. M. C. Ferreira, A. C. S. Martins, S. P. H. Pinto, C. R. A. A. |
Date: | 2019 |
Title: | Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies |
Pages: | 216 - 238 |
ISBN: | 9781522585947 |
DOI (Digital Object Identifier): | 10.4018/978-1-5225-7817-8.ch010 |
Abstract: | The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information disclosed by Portuguese non-financial listed companies. A content analysis of the management reports, notes to the financial statements, and corporate governance reports of companies listed at Euronext Lisbon, in the years 2007, 2010, and 2013 was carried out. Findings indicate that the understandability of the risk information is positively associated with the company's size. Results also indicate that there is a negative association between the readability of risk information disclosed and the company's size and industry. |
Peerreviewed: | yes |
Access type: | Embargoed Access |
Appears in Collections: | BRU-CLI - Capítulos de livros internacionais |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Chapter_10.pdf Restricted Access | Versão Editora | 679,94 kB | Adobe PDF | View/Open Request a copy |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.