Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Oliveira, J., Rodrigues, L. L. & Craig, R. (2013). Public visibility and risk-related disclosures in Portuguese credit institutions. Journal of Risk. 15 (4), 57-90
Exportar Referência (IEEE) 
J. D. Oliveira et al.,  "Public visibility and risk-related disclosures in Portuguese credit institutions", in Journal of Risk, vol. 15, no. 4, pp. 57-90, 2013
Exportar BibTeX 
@article{oliveira2013_1732199134960,
	author = "Oliveira, J. and Rodrigues, L. L. and Craig, R.",
	title = "Public visibility and risk-related disclosures in Portuguese credit institutions",
	journal = "Journal of Risk",
	year = "2013",
	volume = "15",
	number = "4",
	pages = "57-90",
	url = "http://www.risk.net/journal-of-risk/journal/2275326/latest-issue-volume-15-number-4-summer-2013"
}
Exportar RIS 
TY  - JOUR
TI  - Public visibility and risk-related disclosures in Portuguese credit institutions
T2  - Journal of Risk
VL  - 15
IS  - 4
AU  - Oliveira, J.
AU  - Rodrigues, L. L.
AU  - Craig, R.
PY  - 2013
SP  - 57-90
SN  - 1465-1211
UR  - http://www.risk.net/journal-of-risk/journal/2275326/latest-issue-volume-15-number-4-summer-2013
AB  - This study analyzes individual annual reports for 2006 to assess factors affecting
the risk-related disclosures of 185 Portuguese credit institutions. Based on legitimacy
theory and on resources-based perspectives, a new proxy for public visibility
is proposed in order to explain the importance of monitoring by stakeholders in
explaining risk-related disclosure. A statistically significant relationship is found
between risk-related disclosures of Portuguese credit institutions and their public
visibility. Managers of Portuguese credit institutions with high public visibility
attribute greater importance to risk-related disclosure than do banks with lower
public visibility. They appear to do so to gain or maintain legitimacy and improve
their reputation.
ER  -