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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
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
@article{oliveira2013_1734930827739, 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" }
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 -