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Export Reference (APA) 
Oliveira, J., Rodrigues, L. L. & Craig, R. (2011). Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study. Journal of Banking Regulation. 12 (2), 100-118
Export Reference (IEEE) 
J. D. Oliveira et al.,  "Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study", in Journal of Banking Regulation, vol. 12, no. 2, pp. 100-118, 2011
Export BibTeX 
@article{oliveira2011_1765138268186,
	author = "Oliveira, J. and Rodrigues, L. L. and Craig, R.",
	title = "Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study",
	journal = "Journal of Banking Regulation",
	year = "2011",
	volume = "12",
	number = "2",
	doi = "10.1057/jbr.2010.20",
	pages = "100-118",
	url = "https://link.springer.com/article/10.1057%2Fjbr.2010.20"
}
Export RIS 
TY  - JOUR
TI  - Risk-related disclosure practices in the annual reports of Portuguese credit institutions: an exploratory study
T2  - Journal of Banking Regulation
VL  - 12
IS  - 2
AU  - Oliveira, J.
AU  - Rodrigues, L. L.
AU  - Craig, R.
PY  - 2011
SP  - 100-118
SN  - 1745-6452
DO  - 10.1057/jbr.2010.20
UR  - https://link.springer.com/article/10.1057%2Fjbr.2010.20
AB  - This study assesses the risk-related reporting practices of 190 Portuguese credit institutions based on a content analysis of their individual annual reports for 2006. Risk-related disclosures are found to lack comparability because of different maturity time bands that report exposures to credit, market and liquidity risks; different Value-at-Risk and sensitivity analysis assumptions; and different practices for reporting capital structure and adequacy. The misalignment of quantitatively based disclosures and related narratives led to problems of relevance, reliability and understandability. We assess the extent to which reforms of risk-related reporting practices in 2007 in International Financial Reporting Standards and the Basel II Accord address each of the deficiencies identified. We highlight areas needing further reform, and recommend that Portuguese supervisory authorities adopt more effective enforcement mechanisms to broker compliance with minimum mandatory risk disclosure requirements.
ER  -