메뉴 건너뛰기




Volumn 26, Issue 9, 2011, Pages 817-839

Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics

Author keywords

Agency; Legitimacy; Management; Portugal; Resources based; Risk disclosure

Indexed keywords


EID: 80054024718     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686901111171466     Document Type: Article
Times cited : (151)

References (59)
  • 1
    • 34547883913 scopus 로고    scopus 로고
    • Analysing the determinants of narrative risk information in UK FTSE 100 annual reports
    • Abraham, S. and Cox, P. (2007), "Analysing the determinants of narrative risk information in UK FTSE 100 annual reports" in The British Accounting Review, Vol. 39, No. 3, pp. 227-48.
    • (2007) The British Accounting Review , vol.39 , Issue.3 , pp. 227-248
    • Abraham, S.1    Cox, P.2
  • 2
    • 15244352756 scopus 로고    scopus 로고
    • Corporate governance and director accountability: An institutional comparative perspective
    • Aguilera, R.V. (2005), "Corporate governance and director accountability: an institutional comparative perspective" in British Journal of Management, Vol. 16, S1, pp. 39-53.
    • (2005) British Journal of Management , vol.16 , Issue.S1 , pp. 39-53
    • Aguilera, R.V.1
  • 3
    • 59949103965 scopus 로고    scopus 로고
    • Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports
    • Amran, A., Bin, A.M.R. and Hassan, B.C.H.M. (2009), "Risk reporting: an exploratory study on risk management disclosure in Malaysian annual reports" in Managerial Auditing Journal, Vol. 24, No. 1, pp. 39-57.
    • (2009) Managerial Auditing Journal , vol.24 , Issue.1 , pp. 39-57
    • Amran, A.1    Bin, A.M.R.2    Hassan, B.C.H.M.3
  • 4
    • 0042780791 scopus 로고    scopus 로고
    • The effect of international institutional factors on properties of accounting earnings
    • Ball, R., Kothari, S.P. and Robin, A. (2000), "The effect of international institutional factors on properties of accounting earnings" in Journal of Accounting and Economics, Vol. 29, No. 1, pp. 1-50.
    • (2000) Journal of Accounting and Economics , vol.29 , Issue.1 , pp. 1-50
    • Ball, R.1    Kothari, S.P.2    Robin, A.3
  • 5
    • 33644745549 scopus 로고    scopus 로고
    • Factors influencing voluntary corporate disclosure by Kenyan companies
    • Barako, D.G., Hancock, P. and Izan, H.Y. (2006), "Factors influencing voluntary corporate disclosure by Kenyan companies" in Corporate Governance: An International Review, Vol. 14, No. 2, pp. 107-25.
    • (2006) Corporate Governance: An International Review , vol.14 , Issue.2 , pp. 107-125
    • Barako, D.G.1    Hancock, P.2    Izan, H.Y.3
  • 6
    • 34247585020 scopus 로고    scopus 로고
    • Lifting the lid on the use of content analysis to investigate intellectual capital disclosures
    • Beattie, V. and Thomson, S.J. (2007), "Lifting the lid on the use of content analysis to investigate intellectual capital disclosures" in Accounting Forum, Vol. 31, No. 2, pp. 129-63.
    • (2007) Accounting Forum , vol.31 , Issue.2 , pp. 129-163
    • Beattie, V.1    Thomson, S.J.2
  • 8
    • 4344621464 scopus 로고    scopus 로고
    • A framework for the analysis of firm communication
    • Beretta, S. and Bozzolan, S. (2004), "A framework for the analysis of firm communication" in International Journal of Accounting, Vol. 39, No. 3, pp. 265-88.
    • (2004) International Journal of Accounting , vol.39 , Issue.3 , pp. 265-288
    • Beretta, S.1    Bozzolan, S.2
  • 9
    • 58749083695 scopus 로고    scopus 로고
    • Risk management, corporate governance and management accounting: Emerging interdependencies
    • Bhimani, A. (2009), "Risk management, corporate governance and management accounting: emerging interdependencies" in Management Accounting Research, Vol. 20, No. 1, pp. 2-5.
    • (2009) Management Accounting Research , vol.20 , Issue.1 , pp. 2-5
    • Bhimani, A.1
  • 11
    • 39649112606 scopus 로고    scopus 로고
    • Factors influencing the quality of corporate environmental disclosure
    • Brammer, S. and Pavelin, S. (2008), "Factors influencing the quality of corporate environmental disclosure" in Business Strategy and the Environment, Vol. 17, No. 2, pp. 120-36.
    • (2008) Business Strategy and the Environment , vol.17 , Issue.2 , pp. 120-136
    • Brammer, S.1    Pavelin, S.2
  • 12
    • 33746637576 scopus 로고    scopus 로고
    • Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective
    • Branco, M.C. and Rodrigues, L.L. (2006a), "Communication of corporate social responsibility by Portuguese banks: a legitimacy theory perspective" in Corporate Communications: An International Journal, Vol. 11, No. 3, pp. 232-48.
    • (2006) Corporate Communications: An International Journal , vol.11 , Issue.3 , pp. 232-248
    • Branco, M.C.1    Rodrigues, L.L.2
  • 13
    • 33750928988 scopus 로고    scopus 로고
    • Corporate social responsibility and resource-based perspectives
    • Branco, M.C. and Rodrigues, L.L. (2006b), "Corporate social responsibility and resource-based perspectives" in Journal of Business Ethics, Vol. 69, No. 2, pp. 111-32.
    • (2006) Journal of Business Ethics , vol.69 , Issue.2 , pp. 111-132
    • Branco, M.C.1    Rodrigues, L.L.2
  • 14
    • 55349095056 scopus 로고    scopus 로고
    • Factors influencing social responsibility disclosure by Portuguese companies
    • Branco, M.C. and Rodrigues, L.L. (2008a), "Factors influencing social responsibility disclosure by Portuguese companies" in Journal of Business Ethics, Vol. 83, No. 4, pp. 685-701.
    • (2008) Journal of Business Ethics , vol.83 , Issue.4 , pp. 685-701
    • Branco, M.C.1    Rodrigues, L.L.2
  • 15
    • 44149125917 scopus 로고    scopus 로고
    • Social responsibility disclosure: A study of proxies for the public visibility of Portuguese banks
    • Branco, M.C. and Rodrigues, L.L. (2008b), "Social responsibility disclosure: a study of proxies for the public visibility of Portuguese banks" in British Accounting Review, Vol. 40, No. 2, pp. 161-81.
    • (2008) British Accounting Review , vol.40 , Issue.2 , pp. 161-181
    • Branco, M.C.1    Rodrigues, L.L.2
  • 16
    • 0034562599 scopus 로고    scopus 로고
    • Corporate disclosure practices, institutional investors, and stock return volatility
    • (supplement)
    • Bushee, B.J. and Noe, C.F. (2000), "Corporate disclosure practices, institutional investors, and stock return volatility" in Journal of Accounting Research, Vol. 38, pp. 171-202, (supplement).
    • (2000) Journal of Accounting Research , vol.38 , pp. 171-202
    • Bushee, B.J.1    Noe, C.F.2
  • 17
    • 80054042314 scopus 로고    scopus 로고
    • The challenge of risk reporting: Regulatory and corporate responses
    • Carlon, S., Loftus, J.A. and Miller, M. (2003), "The challenge of risk reporting: regulatory and corporate responses" in Australian Accounting Review, Vol. 13, No. 3, pp. 36-51.
    • (2003) Australian Accounting Review , vol.13 , Issue.3 , pp. 36-51
    • Carlon, S.1    Loftus, J.A.2    Miller, M.3
  • 18
    • 0344082046 scopus 로고    scopus 로고
    • Reputation costs: The impetus for voluntary derivative financial instrument reporting
    • Chalmers, K. and Godfrey, J. (2004), "Reputation costs: the impetus for voluntary derivative financial instrument reporting" in Accounting, Organizations and Society, Vol. 29, No. 2, pp. 95-125.
    • (2004) Accounting, Organizations and Society , vol.29 , Issue.2 , pp. 95-125
    • Chalmers, K.1    Godfrey, J.2
  • 19
    • 33746620046 scopus 로고    scopus 로고
    • Risk regulations and financial disclosures: An investigation based on corporate communication in French traded companies
    • Combes-Thuélin, E., Henneron, S. and Touron, P. (2006), "Risk regulations and financial disclosures: an investigation based on corporate communication in French traded companies" in Corporate Communications: An International Journal, Vol. 11, No. 3, pp. 303-26.
    • (2006) Corporate Communications: An International Journal , vol.11 , Issue.3 , pp. 303-326
    • Combes-Thuélin, E.1    Henneron, S.2    Touron, P.3
  • 20
    • 0001089760 scopus 로고
    • The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations
    • Cooke, T.E. (1992), "The impact of size, stock market listing and industry type on disclosure in the annual reports of Japanese listed corporations" in Accounting & Business Research, Vol. 22, No. 87, pp. 229-37.
    • (1992) Accounting & Business Research , vol.22 , Issue.87 , pp. 229-237
    • Cooke, T.E.1
  • 21
    • 0012235835 scopus 로고    scopus 로고
    • Regression analysis in accounting disclosures studies
    • Cooke, T.E. (1998), "Regression analysis in accounting disclosures studies" in Accounting & Business Research, Vol. 28, No. 3, pp. 209-24.
    • (1998) Accounting & Business Research , vol.28 , Issue.3 , pp. 209-224
    • Cooke, T.E.1
  • 22
    • 0001091248 scopus 로고    scopus 로고
    • A study of the environmental practices of Australian corporations
    • Deegan, C. and Gordon, B. (1996), "A study of the environmental practices of Australian corporations" in Accounting & Business Research, Vol. 26, No. 3, pp. 187-99.
    • (1996) Accounting & Business Research , vol.26 , Issue.3 , pp. 187-199
    • Deegan, C.1    Gordon, B.2
  • 23
    • 44649143486 scopus 로고    scopus 로고
    • Economic incentives for voluntary reporting on internal risk management and control systems
    • Deumes, R. and Knechel, R.W. (2008), "Economic incentives for voluntary reporting on internal risk management and control systems" in Auditing: A Journal of Practice & Theory, Vol. 27, No. 1, pp. 35-66.
    • (2008) Auditing: A Journal of Practice & Theory , vol.27 , Issue.1 , pp. 35-66
    • Deumes, R.1    Knechel, R.W.2
  • 24
    • 54049093987 scopus 로고    scopus 로고
    • Board structure, ownership, and voluntary disclosure in Ireland
    • Donnelly, R. and Mulcahy, M. (2008), "Board structure, ownership, and voluntary disclosure in Ireland" in Corporate Governance: An International Review, Vol. 16, No. 5, pp. 416-29.
    • (2008) Corporate Governance: An International Review , vol.16 , Issue.5 , pp. 416-429
    • Donnelly, R.1    Mulcahy, M.2
  • 25
    • 34247146355 scopus 로고    scopus 로고
    • Embedding risk management: Structures and approaches
    • Fraser, I. and Henry, W. (2007), "Embedding risk management: structures and approaches" in Managerial Auditing Journal, Vol. 22, No. 4, pp. 392-409.
    • (2007) Managerial Auditing Journal , vol.22 , Issue.4 , pp. 392-409
    • Fraser, I.1    Henry, W.2
  • 26
    • 13444306532 scopus 로고    scopus 로고
    • Which resources matter the most to firms success? An exploratory study of resources-based theory
    • Galbreath, J. (2005), "Which resources matter the most to firms success? An exploratory study of resources-based theory" in Technovation, Vol. 25, No. 9, pp. 979-87.
    • (2005) Technovation , vol.25 , Issue.9 , pp. 979-987
    • Galbreath, J.1
  • 27
    • 84986065112 scopus 로고    scopus 로고
    • Some determinants of social and environmental disclosures in New Zealand companies
    • Hackston, D. and Milne, M. (1996), "Some determinants of social and environmental disclosures in New Zealand companies" in Accounting, Auditing & Accountability Journal, Vol. 9, No. 1, pp. 77-108.
    • (1996) Accounting, Auditing & Accountability Journal , vol.9 , Issue.1 , pp. 77-108
    • Hackston, D.1    Milne, M.2
  • 28
    • 84993027594 scopus 로고    scopus 로고
    • Culture, corporate governance and disclosure in Malaysian corporations
    • Hannifa, R.M. and Cooke, T.E. (2002), "Culture, corporate governance and disclosure in Malaysian corporations" in Abacus, Vol. 38, No. 3, pp. 317-49.
    • (2002) Abacus , vol.38 , Issue.3 , pp. 317-349
    • Hannifa, R.M.1    Cooke, T.E.2
  • 29
    • 70349635093 scopus 로고    scopus 로고
    • UAE corporations-specific characteristics and level of risk disclosure
    • Hassan, M.K. (2009), "UAE corporations-specific characteristics and level of risk disclosure" in Managerial Auditing Journal, Vol. 24, No. 7, pp. 668-87.
    • (2009) Managerial Auditing Journal , vol.24 , Issue.7 , pp. 668-687
    • Hassan, M.K.1
  • 30
    • 44649197264 scopus 로고
    • Theory of the firm: Managerial behaviour agency costs and ownership structure
    • Jensen, M.C. and Meckling, W.H. (1976), "Theory of the firm: managerial behaviour agency costs and ownership structure" in Journal of Financial Economics, Vol. 3, No. 4, pp. 305-60.
    • (1976) Journal of Financial Economics , vol.3 , Issue.4 , pp. 305-360
    • Jensen, M.C.1    Meckling, W.H.2
  • 31
    • 0036389456 scopus 로고    scopus 로고
    • Ownership structure and earnings informativeness: Evidence from Korea
    • Jung, K. and Kwon, S.Y. (2002), "Ownership structure and earnings informativeness: evidence from Korea" in The International Journal of Accounting, Vol. 37, No. 2, pp. 301-25.
    • (2002) The International Journal of Accounting , vol.37 , Issue.2 , pp. 301-325
    • Jung, K.1    Kwon, S.Y.2
  • 32
    • 84945140302 scopus 로고    scopus 로고
    • Risk disclosures of listed firms in Germany: A longitudinal study
    • presented at the 10th Financial Reporting & Business Communication Conference, Cardiff Business School (unpublished), July
    • Kajüter, P. (2006), "Risk disclosures of listed firms in Germany: a longitudinal study", presented at the 10th Financial Reporting & Business Communication Conference, Cardiff Business School (unpublished), July.
    • (2006)
    • Kajüter, P.1
  • 34
    • 80054036867 scopus 로고    scopus 로고
    • Corporate governance and risk disclosure
    • Working Paper No. 2007-24, University of Ottawa, Telfer School of Management, Ottawa, ON
    • Lajili, K. (2007), "Corporate governance and risk disclosure", University of Ottawa, Telfer School of Management, Ottawa, ON, Working Paper No. 2007-24.
    • (2007)
    • Lajili, K.1
  • 35
    • 25144483471 scopus 로고    scopus 로고
    • A content analysis of risk management disclosures in Canadian Annual Reports
    • Lajili, K. and Zéghal, D. (2005), "A content analysis of risk management disclosures in Canadian Annual Reports" in Canadian Journal of Administrative Sciences, Vol. 22, No. 2, pp. 125-42.
    • (2005) Canadian Journal of Administrative Sciences , vol.22 , Issue.2 , pp. 125-142
    • Lajili, K.1    Zéghal, D.2
  • 36
    • 12144275040 scopus 로고    scopus 로고
    • Monitoring and incentive effects influencing misleading disclosures
    • Latham, C.K. and Jacobs, F.A. (2000), "Monitoring and incentive effects influencing misleading disclosures" in Journal of Managerial Issues, Vol. 12, No. 2, pp. 169-87.
    • (2000) Journal of Managerial Issues , vol.12 , Issue.2 , pp. 169-187
    • Latham, C.K.1    Jacobs, F.A.2
  • 38
    • 23744453213 scopus 로고    scopus 로고
    • Impression management: Dual language reporting and voluntary disclosure
    • Leventis, S. and Weetman, P. (2004), "Impression management: dual language reporting and voluntary disclosure" in Accounting Forum, Vol. 28, No. 3, pp. 307-28.
    • (2004) Accounting Forum , vol.28 , Issue.3 , pp. 307-328
    • Leventis, S.1    Weetman, P.2
  • 39
    • 34648831620 scopus 로고    scopus 로고
    • The association between board composition and different types of voluntary disclosure
    • Lim, S., Matolcsy, Z. and Chow, D. (2007), "The association between board composition and different types of voluntary disclosure" in European Accounting Review, Vol. 16, No. 3, pp. 555-83.
    • (2007) European Accounting Review , vol.16 , Issue.3 , pp. 555-583
    • Lim, S.1    Matolcsy, Z.2    Chow, D.3
  • 40
    • 33750954519 scopus 로고    scopus 로고
    • Risk reporting: A study of risk disclosures in the annual reports of UK companies
    • Linsley, P.M. and Shrives, P.J. (2006), "Risk reporting: a study of risk disclosures in the annual reports of UK companies" in British Accounting Review, Vol. 38, No. 4, pp. 387-404.
    • (2006) British Accounting Review , vol.38 , Issue.4 , pp. 387-404
    • Linsley, P.M.1    Shrives, P.J.2
  • 41
    • 0036013273 scopus 로고    scopus 로고
    • The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate and commodity price movements
    • Linsmeier, T.J., Thorton, D.B., Venkatachalam, M. and Welker, M. (2002), "The effect of mandated market risk disclosures on trading volume sensitivity to interest rate, exchange rate and commodity price movements" in Accounting Review, Vol. 77, No. 2, pp. 343-77.
    • (2002) Accounting Review , vol.77 , Issue.2 , pp. 343-377
    • Linsmeier, T.J.1    Thorton, D.B.2    Venkatachalam, M.3    Welker, M.4
  • 42
    • 33847415953 scopus 로고    scopus 로고
    • Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange
    • Lopes, P. and Rodrigues, L.L. (2007), "Accounting for financial instruments: an analysis of the determinants of disclosure in the Portuguese stock exchange" in International Journal of Accounting, Vol. 42, No. 1, pp. 25-56.
    • (2007) International Journal of Accounting , vol.42 , Issue.1 , pp. 25-56
    • Lopes, P.1    Rodrigues, L.L.2
  • 44
    • 84986059245 scopus 로고    scopus 로고
    • Exploring the reliability of social and environmental disclosures content analysis
    • Milne, M.J. and Adler, R.W. (1999), "Exploring the reliability of social and environmental disclosures content analysis" in Accounting, Auditing & Accountability Journal, Vol. 12, No. 2, pp. 237-56.
    • (1999) Accounting, Auditing & Accountability Journal , vol.12 , Issue.2 , pp. 237-256
    • Milne, M.J.1    Adler, R.W.2
  • 45
    • 64249092774 scopus 로고    scopus 로고
    • Corporate risk reporting practices in annual reports of Japanese companies
    • Mohobbot, A. (2005), "Corporate risk reporting practices in annual reports of Japanese companies" in Japanese Journal of Accounting, Vol. 16, No. 1, pp. 113-33.
    • (2005) Japanese Journal of Accounting , vol.16 , Issue.1 , pp. 113-133
    • Mohobbot, A.1
  • 46
    • 33645896609 scopus 로고
    • Management ownership and market valuation: An empirical analysis
    • Morck, R., Shleifer, A. and Vishny, R.W. (1988), "Management ownership and market valuation: an empirical analysis" in Journal of Financial Economics, Vol. 20, Nos 1/2, pp. 293-315.
    • (1988) Journal of Financial Economics , vol.20 , Issue.1-2 , pp. 293-315
    • Morck, R.1    Shleifer, A.2    Vishny, R.W.3
  • 47
    • 80054047727 scopus 로고    scopus 로고
    • Ownership structure and firm performance: The Portuguese evidence
    • Master of Management Dissertation, Faculdade de Economia do Porto, Portugal
    • Mota, N. (2003), "Ownership structure and firm performance: the Portuguese evidence", Faculdade de Economia do Porto, Portugal, Master of Management Dissertation.
    • (2003)
    • Mota, N.1
  • 48
    • 69349092001 scopus 로고    scopus 로고
    • Stakeholder perspectives on a financial sector legitimation process. The case of NGOs and the equator principles
    • O'Sullivan, N. and O'Dwyer, B. (2009), "Stakeholder perspectives on a financial sector legitimation process. The case of NGOs and the equator principles" in Accounting, Auditing & Accountability Journal, Vol. 22, No. 4, pp. 553-87.
    • (2009) Accounting, Auditing & Accountability Journal , vol.22 , Issue.4 , pp. 553-587
    • O'Sullivan, N.1    O'Dwyer, B.2
  • 49
    • 38149041109 scopus 로고    scopus 로고
    • Firm-specific determinants of intangibles reporting: Evidence from Portuguese stock market
    • Oliveira, L., Rodrigues, L.L. and Craig, R. (2006), "Firm-specific determinants of intangibles reporting: evidence from Portuguese stock market" in Journal of Human Resources Costing and Accounting, Vol. 10, No. 1, pp. 11-33.
    • (2006) Journal of Human Resources Costing and Accounting , vol.10 , Issue.1 , pp. 11-33
    • Oliveira, L.1    Rodrigues, L.L.2    Craig, R.3
  • 50
    • 0036765480 scopus 로고    scopus 로고
    • Managing the extended enterprise: The new stakeholder view
    • Post, J.E., Preston, L.E. and Sachs, S. (2002), "Managing the extended enterprise: the new stakeholder view" in California Management Review, Vol. 45, No. 1, pp. 6-28.
    • (2002) California Management Review , vol.45 , Issue.1 , pp. 6-28
    • Post, J.E.1    Preston, L.E.2    Sachs, S.3
  • 51
    • 15244340206 scopus 로고    scopus 로고
    • Beyond agency conceptions of the work of the non-executive director: Creating accountability in the boardroom
    • Roberts, J., McNulty, T. and Stiles, P. (2005), "Beyond agency conceptions of the work of the non-executive director: creating accountability in the boardroom" in British Journal of Management, Vol. 16, S1, pp. 5-26.
    • (2005) British Journal of Management , vol.16 , Issue.S1 , pp. 5-26
    • Roberts, J.1    McNulty, T.2    Stiles, P.3
  • 52
    • 0036905213 scopus 로고    scopus 로고
    • Corporate reputation and sustained superior financial performance
    • Roberts, P.W. and Dowling, G.R. (2002), "Corporate reputation and sustained superior financial performance" in Strategic Management Journal, Vol. 23, No. 12, pp. 1077-93.
    • (2002) Strategic Management Journal , vol.23 , Issue.12 , pp. 1077-1093
    • Roberts, P.W.1    Dowling, G.R.2
  • 53
    • 33745866122 scopus 로고    scopus 로고
    • The concept and measurement of corporate reputation: An application to Spanish financial intermediaries
    • Sabaté, J.M.F. and Puente, E.Q. (2003), "The concept and measurement of corporate reputation: an application to Spanish financial intermediaries" in Corporate Reputation Review, Vol. 5, No. 4, pp. 280-301.
    • (2003) Corporate Reputation Review , vol.5 , Issue.4 , pp. 280-301
    • Sabaté, J.M.F.1    Puente, E.Q.2
  • 54
    • 21344476154 scopus 로고
    • Why firms voluntarily disclose bad news
    • Skinner, D.J. (1994), "Why firms voluntarily disclose bad news" in Journal of Accounting Research, Vol. 32, No. 1, pp. 38-60.
    • (1994) Journal of Accounting Research , vol.32 , Issue.1 , pp. 38-60
    • Skinner, D.J.1
  • 55
    • 0034369869 scopus 로고    scopus 로고
    • A conceptual framework for risk disclosure emerging from the agenda for corporate governance reform
    • Solomon, J.F., Solomon, A. and Norton, S.D. (2000), "A conceptual framework for risk disclosure emerging from the agenda for corporate governance reform" in British Accounting Review, Vol. 32, No. 4, pp. 447-78.
    • (2000) British Accounting Review , vol.32 , Issue.4 , pp. 447-478
    • Solomon, J.F.1    Solomon, A.2    Norton, S.D.3
  • 56
    • 0037560960 scopus 로고    scopus 로고
    • Audit committees: Begging the question?
    • Spira, L.F. (2003), "Audit committees: begging the question?" in Corporate Governance, Vol. 11, No. 3, pp. 180-8.
    • (2003) Corporate Governance , vol.11 , Issue.3 , pp. 180-188
    • Spira, L.F.1
  • 57
    • 21844442887 scopus 로고
    • Managing legitimacy: Strategic and institutional approaches
    • Suchman, M.C. (1995), "Managing legitimacy: strategic and institutional approaches" in The Academy of Management Review, Vol. 20, No. 3, pp. 571-610.
    • (1995) The Academy of Management Review , vol.20 , Issue.3 , pp. 571-610
    • Suchman, M.C.1
  • 58
    • 0036077876 scopus 로고    scopus 로고
    • Measure of risk
    • Szegö, G. (2002), "Measure of risk" in Journal of Banking & Finance, Vol. 26, No. 7, pp. 1253-72.
    • (2002) Journal of Banking & Finance , vol.26 , Issue.7 , pp. 1253-1272
    • Szegö, G.1
  • 59
    • 10044287494 scopus 로고    scopus 로고
    • The corporate governance effects of audit committees
    • Turley, S. and Zaman, M. (2004), "The corporate governance effects of audit committees" in Journal of Management and Governance, Vol. 8, No. 3, pp. 305-32.
    • (2004) Journal of Management and Governance , vol.8 , Issue.3 , pp. 305-332
    • Turley, S.1    Zaman, M.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.