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...

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)....

Purpose – In most European code-law oriented Latin countries, the publication of a CEO's letter to shareholders in a company's annual report is a fairly recent phenomenon. In this paper, the authors seek to determine the characteristics that explain why companies in one such country, i.e....