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 found to lack comparability because of different maturity time bands that report exposures to credit, m...
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| Other Authors: | , |
| Format: | article |
| Language: | eng |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://hdl.handle.net/1822/15418 |
| Country: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/15418 |