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Corporate Social Responsibility and Resource-Based Perspectives
Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to…
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Factors Influencing Social Responsibility Disclosure by Portuguese Companies
This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet…
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Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market
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…
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Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective
– 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…
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Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆
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Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics
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 -…
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Risk-related disclosure practices in the annual reports of Portuguese credit institutions: An exploratory study
This study assesses the risk-related reporting practices of 190 Portuguese credit institutions based on a content analysis of their individual annual reports for 2006. Risk-related disclosures are…
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Positioning Stakeholder Theory within the Debate on Corporate Social Responsibility
Companies engage in corporate social responsibility (CSR) mainly because they can reap some kind of benefits from such engagement. It is thus necessary to have a CSR notion which is able to address…
Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
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Voluntary risk reporting to enhance institutional and organizational legitimacy: Evidence from Portuguese banks
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…
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