Voluntary risk reporting to enhance institutional and organizational legitimacy: evidence from Portuguese banks
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 to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational r...
| Main Author: | |
|---|---|
| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2017
|
| Subjects: | |
| Online Access: | https://ciencia.iscte-iul.pt/id/ci-pub-24709 |
| Country: | Portugal |
| Oai: | oai:repositorio.iscte-iul.pt:10071/13661 |