Purpose The purpose of this paper is to examine some factors influencing the timeliness of corporate financial reporting in Portugal, highlighting the differences between publicly listed family firms and nonfamily firms. Design/methodology/approach Regression analysis is used to analyse some...

This study investigates the factors influencing the timeliness of corporate financial reporting, highlighting the differences between publicly listed family and non-family firms. The empirical analysis relies on the firms listed in the Portuguese Stock Exchange, where a relatively large...

Purpose – The purpose of this paper is to ascertain whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports....

Purpose – The purpose of this paper is to compare the internet and annual reports as media of intellectual capital disclosure (ICD) and analyse its determinants. Design/methodology/approach – The paper examines ICD on the internet in 2009 and compares the internet and 2008 annual reports as...

Purpose – The purpose of the paper is to provide an illustrative picture of how large corporations in a peripheral country such as Portugal engage in corporate social responsibility (CSR) practices and discuss the motivations underlying these practices. Design/methodology/approach – In this...