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