Business risk : financial reporting in Portugal and Spain

Detalhes bibliográficos
Autor(a) principal: Alves, Maria Teresa
Data de Publicação: 2017
Outros Autores: Morais, Ana
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.5/24537
Resumo: Disclosing iriformation about business risk is a quite relevant question. Companies, already, have to report about risk. Our objective is to acknowledge that disclosing such iriformation fol.fils important needs of financial iriformation users. We analyse the 2002 Annual Reports of companies integrating our samples, and make a content analyses. We observe that there is a statistical significant relation between disclosing operational, financial, strategic and business risks and size, when it concerns the Portuguese sample and between financial risk and leverage, when it concerns the Spanish sample. Yet, we found no evidence of relationship between financial disclosure and cost of debt
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spelling Business risk : financial reporting in Portugal and SpainInvestmentCompaniesFinancial RiskFinancial AccountingPortugalSpainDisclosing iriformation about business risk is a quite relevant question. Companies, already, have to report about risk. Our objective is to acknowledge that disclosing such iriformation fol.fils important needs of financial iriformation users. We analyse the 2002 Annual Reports of companies integrating our samples, and make a content analyses. We observe that there is a statistical significant relation between disclosing operational, financial, strategic and business risks and size, when it concerns the Portuguese sample and between financial risk and leverage, when it concerns the Spanish sample. Yet, we found no evidence of relationship between financial disclosure and cost of debtNorth American Business PressRepositório da Universidade de LisboaAlves, Maria TeresaMorais, Ana2022-06-15T08:43:18Z20172017-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.5/24537engAlves, Maria Teresa and Ana Morais. (2017)."Business risk: financial reporting in Portugal and Spain".Journal of Accounting & Finance, Vol. 17, no. 8: pp. 138-150.info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-06T14:54:10Zoai:www.repository.utl.pt:10400.5/24537Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:08:33.563507Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Business risk : financial reporting in Portugal and Spain
title Business risk : financial reporting in Portugal and Spain
spellingShingle Business risk : financial reporting in Portugal and Spain
Alves, Maria Teresa
Investment
Companies
Financial Risk
Financial Accounting
Portugal
Spain
title_short Business risk : financial reporting in Portugal and Spain
title_full Business risk : financial reporting in Portugal and Spain
title_fullStr Business risk : financial reporting in Portugal and Spain
title_full_unstemmed Business risk : financial reporting in Portugal and Spain
title_sort Business risk : financial reporting in Portugal and Spain
author Alves, Maria Teresa
author_facet Alves, Maria Teresa
Morais, Ana
author_role author
author2 Morais, Ana
author2_role author
dc.contributor.none.fl_str_mv Repositório da Universidade de Lisboa
dc.contributor.author.fl_str_mv Alves, Maria Teresa
Morais, Ana
dc.subject.por.fl_str_mv Investment
Companies
Financial Risk
Financial Accounting
Portugal
Spain
topic Investment
Companies
Financial Risk
Financial Accounting
Portugal
Spain
description Disclosing iriformation about business risk is a quite relevant question. Companies, already, have to report about risk. Our objective is to acknowledge that disclosing such iriformation fol.fils important needs of financial iriformation users. We analyse the 2002 Annual Reports of companies integrating our samples, and make a content analyses. We observe that there is a statistical significant relation between disclosing operational, financial, strategic and business risks and size, when it concerns the Portuguese sample and between financial risk and leverage, when it concerns the Spanish sample. Yet, we found no evidence of relationship between financial disclosure and cost of debt
publishDate 2017
dc.date.none.fl_str_mv 2017
2017-01-01T00:00:00Z
2022-06-15T08:43:18Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10400.5/24537
url http://hdl.handle.net/10400.5/24537
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Alves, Maria Teresa and Ana Morais. (2017)."Business risk: financial reporting in Portugal and Spain".Journal of Accounting & Finance, Vol. 17, no. 8: pp. 138-150.
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv North American Business Press
publisher.none.fl_str_mv North American Business Press
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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