Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆

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Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, neutral): “In this regard, the increased independence associated with NEDs assumes that their presence may enhance corporate response to stakeholders’ informational needs (Lopes and Rodrigues, 2007).”
Risk‐related disclosures by non‐finance companies: Portuguese practices and disclosure characteristics (2011, background): “Thus, a higher level of disclosure can be expected from companies with a higher proportion of independent directors ( Lopes and Rodrigues, 2007”
The association between risk disclosure and firm characteristics: a meta-analysis (2016, background): “Firms operating in the same sector tend to adopt the same reporting strategy to avoid negative appreciation by the market (Lopes and Rodrigues 2007).”
Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses (2012, background): “Lounsbury (2008) characterized this shift in institutional analysis as reflecting a more developed appreciation of organizational heterogeneity.”