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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 – AnExpand
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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 -Expand
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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 areExpand
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PowerPoint Presentation Technology and the Dynamics of Teaching
This article presents a wide-ranging analysis of the use of PowerPoint technology in higher education. It addresses four overlapping issues. Has PowerPoint led to more effective learning? What impactExpand
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Assessing international accounting harmonization using Hegelian dialectic, isomorphism and Foucault
Abstract This paper applies an innovative approach to explore the processes, effects and likely future progress of the convergence of national accounting standards with International FinancialExpand
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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 extentExpand
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Corporate Accounting Disclosure in ASEAN
This article analyses corporate annual report disclosure practices in five ASEAN countries: Singapore, Malaysia, Indonesia, the Philippines and Thailand. The purpose is twofold. First, to ascertainExpand
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Accounting as a Facilitator of Extreme Narcissism
We add texture to the conclusion of Duchon and Drake (Journal of Business Ethics, 85, 2009, 301) that extreme narcissism is associated with unethical conduct. We argue that the special featuresExpand
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The deployment of accounting‐related rhetoric in the prelude to a privatization
This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and informationExpand
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Measuring convergence of National Accounting Standards with International Financial Reporting Standards
Abstract This paper analyses three methods for measuring the success achieved in effecting convergence between any two sets of accounting standards. We begin by reviewing a measurement method basedExpand
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