IDEAS home Printed from https://ideas.repec.org/r/por/fepwps/209.html
   My bibliography  Save this item

Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Amal Yamani & Khaled Hussainey & Khaldoon Albitar, 2021. "Does Governance Affect Compliance with IFRS 7?," JRFM, MDPI, vol. 14(6), pages 1-23, May.
  2. Ntim, Collins G. & Lindop, Sarah & Thomas, Dennis A., 2013. "Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre- and post-2007/2008 global financial crisis periods," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 363-383.
  3. Atanasko Atanasovski, 2013. "Determinants Of Financial Reporting Quality For Listed Entities In Macedonia: Evidence From Fair Value Accounting," Journal Articles, Center For Economic Analyses, pages 23-36, December.
  4. Mohammad Rokibul Kabir & Farid A. Sobhani & Normah Omar & Norazida Mohamad, 2019. "Corporate Governance and Risk Disclosures: A Comparative Analysis Between Bangladeshi and Malaysian Islamic Banks," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(5), pages 110-125, August.
  5. Ali Meftah Gerged & Eshani S. Beddewela & Christopher J. Cowton, 2023. "Does the quality of country‐level governance have an impact on corporate environmental disclosure? Evidence from Gulf Cooperation Council countries," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(2), pages 1179-1200, April.
  6. Devalle, Alain & Rizzato, Fabio & Busso, Donatella, 2016. "Disclosure indexes and compliance with mandatory disclosure—The case of intangible assets in the Italian market," Advances in accounting, Elsevier, vol. 35(C), pages 8-25.
  7. Ridhima Saggar & Balwinder Singh, 2019. "Drivers of Corporate Risk Disclosure in Indian Non-financial Companies: A Longitudinal Approach," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(3), pages 303-325, August.
  8. Rishika Nayyar & Rajdeepa Maity, . "Overcoming institutional voids in the home country for internationalization: an exploratory examination of institutional strategies of Indian MNEs," UNCTAD Transnational Corporations Journal, United Nations Conference on Trade and Development.
  9. Moufida Ben Saâda & Yosra Gafsi, 2020. "Does disclosure of internal control system of credit risk improve banks’ performance? Evidence from Tunisian listed banks," International Journal of Financial Engineering (IJFE), World Scientific Publishing Co. Pte. Ltd., vol. 6(04), pages 1-27, February.
  10. Rihab Grassa & Nejia Moumen & Khaled Hussainey, 2021. "What drives risk disclosure in Islamic and conventional banks? An international comparison," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 26(4), pages 6338-6361, October.
  11. Khandelwal, Chandni & Kumar, Satish & Madhavan, Vinodh & Pandey, Nitesh, 2020. "Do board characteristics impact corporate risk disclosures? The Indian experience," Journal of Business Research, Elsevier, vol. 121(C), pages 103-111.
  12. Ibrahim, Awad Elsayed Awad & Hussainey, Khaled & Nawaz, Tasawar & Ntim, Collins & Elamer, Ahmed, 2022. "A systematic literature review on risk disclosure research: State-of-the-art and future research agenda," International Review of Financial Analysis, Elsevier, vol. 82(C).
  13. Ripon Kumar Dey & Syed Zabid Hossain & Zabihollah Rezaee, 2018. "Financial Risk Disclosure and Financial Attributes among Publicly Traded Manufacturing Companies: Evidence from Bangladesh," JRFM, MDPI, vol. 11(3), pages 1-16, August.
  14. Gonçalves, Rute & Lopes, Patrícia & Craig, Russell, 2017. "Value relevance of biological assets under IFRS," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 29(C), pages 118-126.
  15. Rasa Kanapickiene & Greta Keliuotyte-Staniuleniene, 2019. "Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania," Economies, MDPI, vol. 7(4), pages 1-25, December.
  16. Abraham, Santhosh & Shrives, Philip J., 2014. "Improving the relevance of risk factor disclosure in corporate annual reports," The British Accounting Review, Elsevier, vol. 46(1), pages 91-107.
  17. Elsayed, Mohamed Omran & Hoque, Zahirul, 2010. "Perceived international environmental factors and corporate voluntary disclosure practices: An empirical study," The British Accounting Review, Elsevier, vol. 42(1), pages 17-35.
  18. Zongrun Wang & Jiangyan Chen & Xiaofei Zhao, 2020. "Risk Information Disclosure and Bank Soundness: Does Regulation Matter? Evidence from China," International Review of Finance, International Review of Finance Ltd., vol. 20(4), pages 973-981, December.
  19. Abdullah, Azrul Bin, 2018. "Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case," SocArXiv npa6v, Center for Open Science.
  20. Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017. "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper 90213, University Library of Munich, Germany.
  21. Ahmed Aboud & Clare Roberts & Khaled Hussainey, 2019. "The impact of IFRS 8 on segment information quality in the European Union: a multi-dimensional analysis," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 16(2), pages 100-115, July.
  22. Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper 85026, University Library of Munich, Germany.
  23. Rute Gonçalves & Patrícia Lopes, 2015. "Value-Relevance of Biological Assets under IFRS," FEP Working Papers 556, Universidade do Porto, Faculdade de Economia do Porto.
  24. repec:mth:ijafr8:v:8:y:2018:i:3:p:1-28 is not listed on IDEAS
  25. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, October.
  26. Vera Lucia M. Cunha & M. Dinis Mendes, 2017. "Financial Determinants of Corporate Governance Disclosure: Portuguese Evidence," Athens Journal of Business & Economics, Athens Institute for Education and Research (ATINER), vol. 3(1), pages 21-36, January.
  27. Amal Yamani & Khaled Hussainey, 2021. "Compliance with IFRS 7 by financial institutions: evidence from GCC," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(1), pages 42-57, March.
  28. Ishmael Tingbani & Lyton Chithambo & Venancio Tauringana & Nikolaos Papanikolaou, 2020. "Board gender diversity, environmental committee and greenhouse gas voluntary disclosures," Business Strategy and the Environment, Wiley Blackwell, vol. 29(6), pages 2194-2210, September.
  29. Olha Lukova, 2021. "Expert Verification of Accounting Information on Financial Instruments for Solving Economic Crimes," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 101-114, March.
  30. Mirela Elena Nichita & Marcel VULPOI, 2016. "Relationship between risk and transparency in the financial statements of professional services entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 540-540, April.
  31. Kirti Aggarwal, 2023. "Corporate governance and HR disclosure practices: evidence from India," SN Business & Economics, Springer, vol. 3(2), pages 1-18, February.
  32. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku, 2018. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," SocArXiv kxfqe, Center for Open Science.
  33. Kabir Ibrahim, 2015. "The Impact of Firm Characteristics on IFRS 8 Disclosure in the Transition Period in Nigeria," International Journal of Economic Sciences, International Institute of Social and Economic Sciences, vol. 4(4), pages 1-13, December.
  34. Aboud, Ahmed & Roberts, Clare, 2018. "Managers’ segment disclosure choices under IFRS 8: EU evidence," Accounting forum, Elsevier, vol. 42(4), pages 293-308.
  35. Ksenija Denčić-Mihajlov & Dejan Spasić, 2016. "Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), International Hellenic University (IHU), Kavala Campus, Greece (formerly Eastern Macedonia and Thrace Institute of Technology - EMaTTech), vol. 9(1), pages 27-38, April.
  36. Giuseppe Sannino & Gianluca Ginesti & Carlo Drago, 2014. "Impairment estimates for available-for-sale equity instruments under IFRS: evidence from italian Banks," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2014(2-3-4), pages 115-140.
  37. Ala’ Hussein Albawwat & Mohamad Yazis Ali Basah, 2015. "The Impact of Shariah Approved Companies on the Relationship between Corporate Governance Structure and Voluntary Disclosure of Interim Financial Reporting in Jordan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(2), pages 66-85, April.
  38. Mohammad Saleh Altarawneh, 2023. "How Company Characteristics Influence Measurement Practices and Disclosure Level Prescribed within IAS 41," JRFM, MDPI, vol. 16(6), pages 1-34, May.
  39. Emilia Klepczarek, 2016. "Disclosure of risk information in the European banking sector," International Economics, University of Lodz, Faculty of Economics and Sociology, issue 16, pages 350-366, December.
  40. Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
  41. Saiful Azam, 2014. "Perceived Environmental Factors And The Intention To Adopt A Standard Business Reporting Facility: A Survey Of Australian Corporate Cfos," Asian Academy of Management Journal of Accounting and Finance (AAMJAF), Penerbit Universiti Sains Malaysia, vol. 10(2), pages 147-173.
  42. Giorgia Mattei & Niccolò Paoloni, 2021. "Understanding the Potential Impact of IFRS 15 on the Telecommunication Listed Companies, by the Disclosures’ Study," International Journal of Business and Management, Canadian Center of Science and Education, vol. 14(1), pages 169-169, July.
  43. Manuel Branco & Lúcia Rodrigues, 2008. "Factors Influencing Social Responsibility Disclosure by Portuguese Companies," Journal of Business Ethics, Springer, vol. 83(4), pages 685-701, December.
  44. Shivaani, M.V. & Agarwal, Nishant, 2020. "Does competitive position of a firm affect the quality of risk disclosure?," Pacific-Basin Finance Journal, Elsevier, vol. 61(C).
  45. Soufiene Assidi, 2020. "The effect of voluntary disclosures and corporate governance on firm value: a study of listed firms in France," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 168-179, September.
  46. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.
  47. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
  48. Nadia Smaili & Camélia Radu & Amir Khalili, 2023. "Board effectiveness and cybersecurity disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(4), pages 1049-1071, December.
  49. Mirela Nichita & Carmen Turlea, 2015. "Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 1108-1108, August.
  50. Khaldoon Albitar & Tony Abdoush & Khaled Hussainey, 2023. "Do corporate governance mechanisms and ESG disclosure drive CSR narrative tones?," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 28(4), pages 3876-3890, October.
  51. Vitolla, Filippo & Raimo, Nicola & Campobasso, Francesco & Giakoumelou, Anastasia, 2023. "Risk disclosure in sustainability reports: Empirical evidence from the energy sector," Utilities Policy, Elsevier, vol. 82(C).
  52. Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014. "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 64(4), pages 18-38, October-D.
  53. Mostafa Kamal Hassan, 2009. "UAE corporations-specific characteristics and level of risk disclosure," Managerial Auditing Journal, Emerald Group Publishing, vol. 24(7), pages 668-687, July.
  54. Abdullah, Azrul Bin & Ismail, Ku Nor Izah Ku & Isa, Norshamshina Mat, 2018. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," SocArXiv qfw5j, Center for Open Science.
  55. Mirela NICHITA, 2015. "Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 101-107, June.
  56. Sharma, Narendra, 2014. "Extent of corporate governance disclosure by banks and finance companies listed on Nepal Stock Exchange," Advances in accounting, Elsevier, vol. 30(2), pages 425-439.
  57. B. Charumathi & Latha Ramesh, 2020. "Impact of Voluntary Disclosure on Valuation of Firms: Evidence from Indian Companies," Vision, , vol. 24(2), pages 194-203, June.
  58. Lívia Maria da Silva Santos & Wenner Glaucio Lopes Lucena & Wesley Vieira da Silva & Tatiana Marceda Bach & Claudimar Pereira da Veiga, 2019. "Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil," SAGE Open, , vol. 9(1), pages 21582440198, February.
  59. Rupjyoti Saha & K. C. Kabra, 2020. "Corporate Governance and Voluntary Disclosure: A Synthesis of Empirical Studies," Business Perspectives and Research, , vol. 8(2), pages 117-138, July.
  60. Romilda Mazzotta & Giovanni Bronzetti & Graziella Sicoli & Paolo Tenuta, 2018. "La valutazione del CdA in contesti ad elevata concentrazione proprietaria: mero conformismo o reale strumento di valutazione?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 107-128.
  61. Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper 77962, University Library of Munich, Germany.
  62. Bamber, Matthew & McMeeking, Kevin & Petrovic, Nikola, 2018. "Mandatory Financial Reporting Processes and Outcomes," The International Journal of Accounting, Elsevier, vol. 53(3), pages 227-245.
  63. Neifar, Souhir & Jarboui, Anis, 2018. "Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks," Research in International Business and Finance, Elsevier, vol. 46(C), pages 43-54.
  64. Niclas Hellman & Jordi Carenys & Soledad Moya Gutierrez, 2018. "Introducing More IFRS Principles of Disclosure – Will the Poor Disclosers Improve?," Accounting in Europe, Taylor & Francis Journals, vol. 15(2), pages 242-321, May.
  65. Tomás Lopes Ilídio, 2014. "The information compliance indexes: The illustrative case of income taxes," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 11-37, octubre-d.
  66. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2017. "Integrated reporting: Is it the last piece of the accounting disclosure puzzle?," Journal of Multinational Financial Management, Elsevier, vol. 41(C), pages 23-46.
  67. Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
  68. Malaquias, Rodrigo Fernandes & Zambra, Pablo, 2018. "Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry," Research in International Business and Finance, Elsevier, vol. 45(C), pages 158-167.
  69. Lúcia Lima Rodrigues & Francisca Tejedo-Romero & Russell Craig, 2017. "Corporate governance and intellectual capital reporting in a period of financial crisis: Evidence from Portugal," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 14(1), pages 1-29, February.
  70. Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
  71. Düsterhöft, Maximilian & Schiemann, Frank & Walther, Thomas, 2023. "Let’s talk about risk! Stock market effects of risk disclosure for European energy utilities," Energy Economics, Elsevier, vol. 125(C).
  72. Melis, Andrea & Gaia, Silvia & Carta, Silvia, 2015. "Directors' remuneration: A comparison of Italian and UK non-financial listed firms' disclosure," The British Accounting Review, Elsevier, vol. 47(1), pages 66-84.
  73. Jacqueline Birt & Michaela Rankin & Chen L. Song, 2013. "Derivatives use and financial instrument disclosure in the extractives industry," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 53(1), pages 55-83, March.
  74. Mirjana Hladika & Danimir Gulin & Ivana Bernat, 2021. "Revaluation as a Model of Subsequent Measurement of Property, Plant, and Equipment – Case of Croatia," Croatian Economic Survey, The Institute of Economics, Zagreb, vol. 23(1), pages 63-95, June.
  75. Abdallah, Abed Al-Nasser & Hassan, Mostafa Kamal & McClelland, Patrick L., 2015. "Islamic financial institutions, corporate governance, and corporate risk disclosure in Gulf Cooperation Council countries," Journal of Multinational Financial Management, Elsevier, vol. 31(C), pages 63-82.
  76. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
  77. Atanasko Atanasovski, 2015. "Empirical Investigation into the Determinants of Compliance with IFRS 7 Disclosure Requirements," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 11(2), pages 5-17, April.
  78. Armando Calabrese & Roberta Costa & Nathan Levialdi & Tamara Menichini & Roberth Andres Villazon Montalvan, 2020. "Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability," Sustainability, MDPI, vol. 12(24), pages 1-16, December.
  79. Azrul Abdullah & Ku Nor Izah Ku Ismail & Norshamshina Mat Isa, 2015. "Risikomanagement-Ausschuss und Offenlegung von Hedging-Aktivitäten Informationen unter Malaysian gelisteten Unternehmen [Risk Management Committee and Disclosure of Hedging Activities Information A," Post-Print halshs-01509153, HAL.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.