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• W1693499449 abstract "This thesis explores two subjects: risk-related disclosure [RRD] practices; andmotivations for RRD. Its primary aim is to extend knowledge of RRD. Multi-theoreticalframeworks are developed to explain RRD by non-finance companies (combiningagency theory, legitimacy theory, and resources-based perspectives), and RRD byfinance companies (combining legitimacy theory and resources-based perspectives).According to these theoretical frameworks the drivers of corporate RRD are related tocorporate governance characteristics, corporate reputation, and public visibility.This research into risk reporting in Portugal investigates RRD practices in theannual reports of 81 listed and unlisted Portuguese companies in the non-finance sector,and in the annual reports of 190 Portuguese credit-granting institutions [PCI]. Using acontent analysis of annual reports, RRD by non-finance companies was classified intothe following categories: financial risks; non-financial risks; and risk managementframework. RRD by finance companies was classified into the following categories:risk management objectives and policies; credit risk; market risk, liquidity risk;operational risk; and capital structure and adequacy.The main findings indicate that risk reporting is not satisfying the informationneeds of investors. RRD is basically qualitative, backward-looking, generic, and vague.RRD lacks transparency in the finance sector. The deficiencies identified most ofteninvolved a lack of comparability and understandability, even after the adoption ofInternational Financial Reporting Standards [IFRS] 7 (Financial Instruments:Disclosures). These deficiencies undermine market discipline. They indicate the needfor improved enforcement mechanisms. This thesis also provides an extensive literaturereview of the risk research developed in the decade from 2000 (that is, from before theEnron and Worldcom collapses until after the Global Financial Crisis [GFC] of2008/09). The risk reporting literature has grown substantially in this decade.Nonetheless, risk reporting continues to be under-researched. Several avenues for futureresearch are proposed." @default.
• W1693499449 created "2016-06-24" @default.
• W1693499449 creator A5056166413 @default.
• W1693499449 date "2012-01-26" @default.
• W1693499449 modified "2023-09-27" @default.
• W1693499449 title "Essays on risk reporting disclosures by Portuguese companies" @default.
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