Jonas Oliveira - Academia.edu (original) (raw)

Papers by Jonas Oliveira

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.

Research paper thumbnail of Risk-related disclosures by non-finance companies : Portuguese practices and disclosure characteristics

Managerial Auditing Journal, 2011

Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese... more Purpose -We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector.

Research paper thumbnail of Voluntary risk reporting to enhance institutional and organizational legitimacy : Evidence from Portuguese banks

Journal of Financial Regulation and Compliance, 2011

Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in ... more Purpose: This paper explores the factors that affected the voluntary risk-related disclosures in the individual annual reports for 2006 of Portuguese banks. We also explore the extent to which in those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters.