Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems

Bibliographic Details
Main Author: Carmo, Cecília M.R.
Publication Date: 2023
Other Authors: Leite, Joaquim, Teixeira, Ana
Language: eng
Source: Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
Download full: http://hdl.handle.net/10198/28733
Summary: This work analyzes how Portuguese listed companies disclosed pandemic-related information in their annual reports in the years 2019 and 2020, focusing on the sections where information was presented, the Corporate Social Responsibility (CSR) actions implemented, and the risks disclosed. Based on a manual content analysis, this work provides preliminary evidence on corporate disclosures made in the pandemic context, suggesting that institutional forces and stakeholder groups may have influenced the information disclosed and provided by accounting information systems.
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spelling Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systemsCoronavirusRisk reportingCSR disclosuresSustainability reportingThis work analyzes how Portuguese listed companies disclosed pandemic-related information in their annual reports in the years 2019 and 2020, focusing on the sections where information was presented, the Corporate Social Responsibility (CSR) actions implemented, and the risks disclosed. Based on a manual content analysis, this work provides preliminary evidence on corporate disclosures made in the pandemic context, suggesting that institutional forces and stakeholder groups may have influenced the information disclosed and provided by accounting information systems.Biblioteca Digital do IPBCarmo, Cecília M.R.Leite, JoaquimTeixeira, Ana2023-09-14T11:03:40Z20232023-01-01T00:00:00Zconference objectinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://hdl.handle.net/10198/28733engCarmo, Cecília M.R.; Leite, Joaquim; Teixeira, Ana (2023). Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems. In 18th Iberian Conference on Information Systems and Technologies. Aveiro10.23919/CISTI58278.2023.10211616info:eu-repo/semantics/openAccessreponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiainstacron:RCAAP2025-02-25T12:20:06Zoai:bibliotecadigital.ipb.pt:10198/28733Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireinfo@rcaap.ptopendoar:https://opendoar.ac.uk/repository/71602025-05-28T11:47:34.981658Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologiafalse
dc.title.none.fl_str_mv Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
title Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
spellingShingle Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
Carmo, Cecília M.R.
Coronavirus
Risk reporting
CSR disclosures
Sustainability reporting
title_short Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
title_full Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
title_fullStr Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
title_full_unstemmed Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
title_sort Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems
author Carmo, Cecília M.R.
author_facet Carmo, Cecília M.R.
Leite, Joaquim
Teixeira, Ana
author_role author
author2 Leite, Joaquim
Teixeira, Ana
author2_role author
author
dc.contributor.none.fl_str_mv Biblioteca Digital do IPB
dc.contributor.author.fl_str_mv Carmo, Cecília M.R.
Leite, Joaquim
Teixeira, Ana
dc.subject.por.fl_str_mv Coronavirus
Risk reporting
CSR disclosures
Sustainability reporting
topic Coronavirus
Risk reporting
CSR disclosures
Sustainability reporting
description This work analyzes how Portuguese listed companies disclosed pandemic-related information in their annual reports in the years 2019 and 2020, focusing on the sections where information was presented, the Corporate Social Responsibility (CSR) actions implemented, and the risks disclosed. Based on a manual content analysis, this work provides preliminary evidence on corporate disclosures made in the pandemic context, suggesting that institutional forces and stakeholder groups may have influenced the information disclosed and provided by accounting information systems.
publishDate 2023
dc.date.none.fl_str_mv 2023-09-14T11:03:40Z
2023
2023-01-01T00:00:00Z
dc.type.driver.fl_str_mv conference object
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10198/28733
url http://hdl.handle.net/10198/28733
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv Carmo, Cecília M.R.; Leite, Joaquim; Teixeira, Ana (2023). Covid-19 pandemic related disclosures in corporate reports of Portuguese listed companies: an interpretation of evidence provided by accounting information systems. In 18th Iberian Conference on Information Systems and Technologies. Aveiro
10.23919/CISTI58278.2023.10211616
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.source.none.fl_str_mv reponame:Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
instname:FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron:RCAAP
instname_str FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
instacron_str RCAAP
institution RCAAP
reponame_str Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
collection Repositórios Científicos de Acesso Aberto de Portugal (RCAAP)
repository.name.fl_str_mv Repositórios Científicos de Acesso Aberto de Portugal (RCAAP) - FCCN, serviços digitais da FCT – Fundação para a Ciência e a Tecnologia
repository.mail.fl_str_mv info@rcaap.pt
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