Showing 1 - 7 of 7
This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that...
Persistent link: https://www.econbiz.de/10012115936
Persistent link: https://www.econbiz.de/10011893402
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
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...
Persistent link: https://www.econbiz.de/10014870194
Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies. Design/methodology/approach – An index of the voluntary disclosure of intangibles is constructed based on analysis of the...
Persistent link: https://www.econbiz.de/10014872988
Purpose – The purpose of this paper is to analyse voluntary disclosures of intellectual capital (IC) items in the sustainability reports of Portuguese companies. The paper aims to highlight the level, pattern and determinants of IC disclosures in those sustainability reports; and the potential...
Persistent link: https://www.econbiz.de/10014875572
Purpose This paper investigates the effect of the global financial crisis (GFC) on the level of corporate social responsibility disclosures (CSRD) in the annual report and/or CSR report of 36 major listed Portuguese companies in each of the years 2005, 2008 and 2011. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10015022178