Determinants of risk reporting by Portuguese and Spanish non-finance companies
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DOI: 10.1108/ebr-04-2017-0076
Abstract: Purpose This paper aims to assess the risk reporting practices extent to which firm’s and corporate governance characteristics explain risk-related disclosures (RRD) motivations across two European Latin countries (Portugal and Spain). Moreover, drawn on elements… read more here.
Keywords: risk reporting; risk; non finance; finance ... See more keywords