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Oliveira, J. S. O., Azevedo, G. M. C., Ferreira, A. C. S., Martins, S. P. H. & Pinto, C. R. A. A. (2019). Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies. In International financial reporting standards and new directions in earnings management. (pp. 216-238). Pennsylvania: IGI Global.

J. D. Oliveira et al.,  "Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies", in Int. financial reporting standards and new directions in earnings management, Pennsylvania, IGI Global, 2019, pp. 216-238

@incollection{oliveira2019_1713861429632,
	author = "Oliveira, J. S. O. and Azevedo, G. M. C. and Ferreira, A. C. S. and Martins, S. P. H. and Pinto, C. R. A. A.",
	title = "Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies",
	chapter = "",
	booktitle = "International financial reporting standards and new directions in earnings management",
	year = "2019",
	volume = "",
	series = "",
	edition = "",
	pages = "216-216",
	publisher = "IGI Global",
	address = "Pennsylvania",
	url = "https://www.igi-global.com/book/international-financial-reporting-standards-new/210220"
}

TY  - CHAP
TI  - Determinants of the readability and comprehensibility of risk disclosures: evidence from Portuguese listed companies
T2  - International financial reporting standards and new directions in earnings management
AU  - Oliveira, J. S. O.
AU  - Azevedo, G. M. C.
AU  - Ferreira, A. C. S.
AU  - Martins, S. P. H.
AU  - Pinto, C. R. A. A.
PY  - 2019
SP  - 216-238
DO  - 10.4018/978-1-5225-7817-8.ch010
CY  - Pennsylvania
UR  - https://www.igi-global.com/book/international-financial-reporting-standards-new/210220
AB  - 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. 
ER  -