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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). Technical note: company risk-related disclosures in a code law country: a synopsis. Australasian Accounting, Business and Finance Journal. 7 (1), 123-130
Exportar Referência (IEEE)
J. D. Oliveira et al.,  "Technical note: company risk-related disclosures in a code law country: a synopsis", in Australasian Accounting, Business and Finance Journal, vol. 7, no. 1, pp. 123-130, 2013
Exportar BibTeX
@article{oliveira2013_1597417389400,
	author = "Oliveira, J. and Rodrigues, L. L. and Craig, R.",
	title = "Technical note: company risk-related disclosures in a code law country: a synopsis",
	journal = "Australasian Accounting, Business and Finance Journal",
	year = "2013",
	volume = "7",
	number = "1",
	doi = "10.14453/aabfj.v7i1.8",
	pages = "123-130",
	url = "http://ro.uow.edu.au/aabfj/"
}
Exportar RIS
TY  - JOUR
TI  - Technical note: company risk-related disclosures in a code law country: a synopsis
T2  - Australasian Accounting, Business and Finance Journal
VL  - 7
IS  - 1
AU  - Oliveira, J.
AU  - Rodrigues, L. L.
AU  - Craig, R.
PY  - 2013
SP  - 123-130
SN  - 1834-2000
DO  - 10.14453/aabfj.v7i1.8
UR  - http://ro.uow.edu.au/aabfj/
AB  - This synopsis provides a concise historical contextualisation of current risk disclosure issues, highlights major factors influencing contemporary risk reporting practices, and engages in a reflective overview of four recently published papers on aspects of corporate risk-related disclosures in a code law country, Portugal. The breadth and depth of our analysis is modest. Nonetheless we report findings indicating that risk-related disclosures are inadequate, lack transparency, and compound the difficulty of assessing the risk profile of a company. We contend that recent regulation initiatives have been of dubious effectiveness in improving the quality of risk information disclosed. In respect of the Portuguese context, we find that companies disclose risk-related information principally to reduce agency costs and to enhance corporate reputation. We contend that enhanced corporate accountability would be more likely to ensue if further disclosures of relevant risk-related information were mandated. One mechanism to do so would be through regulations recommended by the International Integrated Reporting Committee (IIRC).
ER  -