Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks

Detalhes bibliográficos
Autor(a) principal: Oliveira, Jonas
Data de Publicação: 2011
Outros Autores: Rodrigues, Lúcia Lima, Craig, Russell
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10773/6609
Resumo: 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 extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.
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spelling Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banksDisclosureFinancial riskLegitimacyReputationPortugalStakeholdersVoluntaryPurpose – 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 risk and capital structure and adequacy matters.Design/methodology/approach – The authors conduct a content analysis of the annual reports of a sample of 111 banks. Voluntary operational risk and capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the Third Pillar disclosure requirements of the Basel II Accord.Findings – Stakeholder monitoring and corporation reputation are crucial factors that explain the risk reporting practices observed. Voluntary risk reporting appears to enhance legitimacy for two major reasons: first, by fulfilling institutional pressures to assure the effectiveness of market discipline; and second, by managing stakeholder perception of a corporation's reputation.Originality/value – The voluntary RRD observed are shown to be explained by legitimacy theory and resources-based perspectives. This theoretical framework has not been tested hitherto in explaining the motives for banks to make voluntary RRD.Emerald Group Publishing2012-02-17T15:39:30Z2011-01-01T00:00:00Z2011info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/6609eng1358-198810.1108/13581981111147892Oliveira, JonasRodrigues, Lúcia LimaCraig, Russellinfo: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:RCAAP2024-05-06T03:37:45Zoai:ria.ua.pt:10773/6609Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-06T03:37:45Repositório 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 Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
title Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
spellingShingle Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
Oliveira, Jonas
Disclosure
Financial risk
Legitimacy
Reputation
Portugal
Stakeholders
Voluntary
title_short Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
title_full Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
title_fullStr Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
title_full_unstemmed Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
title_sort Voluntary risk reportingto enhance institutional and organizational legitimacy: evidence from Portuguese banks
author Oliveira, Jonas
author_facet Oliveira, Jonas
Rodrigues, Lúcia Lima
Craig, Russell
author_role author
author2 Rodrigues, Lúcia Lima
Craig, Russell
author2_role author
author
dc.contributor.author.fl_str_mv Oliveira, Jonas
Rodrigues, Lúcia Lima
Craig, Russell
dc.subject.por.fl_str_mv Disclosure
Financial risk
Legitimacy
Reputation
Portugal
Stakeholders
Voluntary
topic Disclosure
Financial risk
Legitimacy
Reputation
Portugal
Stakeholders
Voluntary
description 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 extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.
publishDate 2011
dc.date.none.fl_str_mv 2011-01-01T00:00:00Z
2011
2012-02-17T15:39:30Z
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/10773/6609
url http://hdl.handle.net/10773/6609
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1358-1988
10.1108/13581981111147892
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 Emerald Group Publishing
publisher.none.fl_str_mv Emerald Group Publishing
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 mluisa.alvim@gmail.com
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