Risk disclosure in the financial statements: an analysis of the notes of portuguese non-financial corporations

Risk disclosure in the financial statements: an analysis of the notes of portuguese non-financial corporations

This study aims to analyze the risk disclosure of Portuguese non-financial corporations listed in the Lisbon Euronext in 2011 and 2012. The information characteristics disseminated in risk-related material were analyzed, considering the temporal contexto, the quantitative or qualitative nature of th...

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Bibliographic Details
Main Authors: Maria de Lima e Silva, Fábio Henrique Ferreira de Albuquerque, Manuela Maria Marcelino, Joaquín Texeira Quirós
Format: Article
Language:English
Published: Conselho Federal de Contabilidade (CFC) 2015-09-01
Series:Revista de Educação e Pesquisa em Contabilidade
Subjects:
Anexo
Controlo Interno
Divulgação
Teorias justificativas do risco
Risco
Online Access:http://repec.org.br/index.php/repec/article/view/1176

Internet

http://repec.org.br/index.php/repec/article/view/1176

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