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Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks

Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell - In: Journal of Financial Regulation and Compliance 19 (2011) July, pp. 271-289

Purpose – This paper aims to explore the factors that affected the voluntary risk-related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure...

Persistent link: https://www.econbiz.de/10009391947

Accounting change in central government: The adoption of double entry bookkeeping at the Portuguese Royal Treasury (1761)

Gomes, Delfina; Carnegie, Garry D.; Rodrigues, Lúcia Lima - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1144-1184

, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first … central government organization in Portugal to adopt double entry bookkeeping and was a crucial first step in the … institutionalization of accounting practices by means of coercive pressures and highlights for Portugal the importance of individual actors …

Persistent link: https://www.econbiz.de/10009318128

Factors associated with the adoption of risk-based internal auditing

Castanheira, Nuno; Rodrigues, Lúcia Lima; Craig, Russell - In: Managerial Auditing Journal 25 (2010) January, pp. 79-98

auditing in Portugal. …

Persistent link: https://www.econbiz.de/10009319197

Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, Russell - In: Managerial Auditing Journal 26 (2011) November, pp. 817-839

Purpose – The purpose of this paper is to assess the risk-related disclosure (RRD) practices in annual reports for 2005 Portuguese companies in the non-finance sector. Design/methodology/approach – The paper conducts a content analysis of a sample of 81 companies (42 listed and 39 unlisted)....

Persistent link: https://www.econbiz.de/10009350152

Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange

Lopes, Patrícia Teixeira; Rodrigues, Lúcia Lima - Faculdade de Economia, Universidade do Porto - 2006

This paper analyzes the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. We have constructed an index of disclosure based on IAS 32 and 39 disclosure requirements and computed the index score for each company. Consequently, this study...

Persistent link: https://www.econbiz.de/10005059559

Corporate governance and intellectual capital reporting in a period of financial crisis : evidence from Portugal

Rodrigues, Lúcia Lima; Tejedo-Romero, Francisca; … - In: International journal of disclosure and governance 14 (2017) 1, pp. 1-29

Persistent link: https://www.econbiz.de/10012014808

Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of Commerce

Rodrigues, Lúcia Lima; Carqueja, Hernâni O.; … - In: Accounting history : journal of the Accounting History … 21 (2016) 4, pp. 489-511

Persistent link: https://www.econbiz.de/10011642840

Changing from a rules-based to a principles-based accounting logic : a review

Guerreiro, Marta Silva; Rodrigues, Lúcia Lima; Craig, … - In: Australasian accounting business and finance journal : AABF 8 (2014) 2, pp. 110-120

Persistent link: https://www.econbiz.de/10010520026

La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas

Quesado, Patrícia Rodrigues; Aibar Guzmán, Beatriz; … - In: Revista de contabilidad : RC-SAR 17 (2014) 2, pp. 163-173

Persistent link: https://www.econbiz.de/10010527250

Extrinsic and intrinsic factors in the Balanced Scorecard adoption : an empirical study in Portuguese organizations

Quesado, Patrícia Rodrigues; Aibar-Guzmán, Beatriz; … - In: European journal of management and business economics : … 25 (2016) 2, pp. 47-55

In this article we aim to analyze the relationship between a set of organizational extrinsic and intrinsic factors and the adoption of the Balanced Scorecard (BSC) by privately-owned Portuguese organizations (large companies and small and medium enterprises). These factors are related to...

Persistent link: https://www.econbiz.de/10011821782