Purpose: This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations across two European Latin countries (Portugal and Spain). Moreover, drawn on elements of agency, legitimacy,...

Purpose: This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders,...

"This book offers the latest research on current developments and future directions of the regulation, financial management, and sustainability of public institutions, featuring discussions on risk assessment, transparency, and information disclosure"--

The awareness of mentality in public administration as the key for the management of its complexity / Mirko Pecaric -- Public administration in the era of late neo-liberalism: placement professionals and the NPM regime / Frank Sowa, Ronald Staples -- Exploring the new public management...

The present study aims to identify the impact of the tone of risk reporting narratives on company market value. The paper uses a sample of 34 Portuguese non-finance companies with shares traded at the Euronext Lisbon stock exchange market. The paper conducts an automated content analysis of the...

"This book disseminates methodologies that would allow public institutions to implement practices, consistent with values of ethics, rigor, transparency and accountability to promote accountable public sector managers and discusses the processes of control and risk management and stress their...

"This book investigates the new directions in earnings management and analyzes its relationship with international financial reporting standards, audits, corporate governance, the public sector, and ethics"--