{"id":"https://openalex.org/W2803405335","doi":"https://doi.org/10.7819/rbgn.v0i0.3359","title":"Determinants of Structure of Corporate Governance Disclosure in Portugal","display_name":"Determinants of Structure of Corporate Governance Disclosure in Portugal","publication_year":2018,"publication_date":"2018-05-21","ids":{"openalex":"https://openalex.org/W2803405335","doi":"https://doi.org/10.7819/rbgn.v0i0.3359","mag":"2803405335"},"language":"en","primary_location":{"id":"doi:10.7819/rbgn.v0i0.3359","doi":"https://doi.org/10.7819/rbgn.v0i0.3359","is_oa":true,"landing_page_url":"https://doi.org/10.7819/rbgn.v0i0.3359","pdf_url":"https://rbgn.fecap.br/RBGN/article/download/3359/pdf/31472","source":{"id":"https://openalex.org/S2738281210","display_name":"Review of Business Management","issn_l":"1806-4892","issn":["1806-4892","1983-0807"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-40","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/P4310312115","host_organization_name":"\u00c1lvares Penteado School of Commerce Foundation","host_organization_lineage":["https://openalex.org/P4310312115"],"host_organization_lineage_names":["\u00c1lvares Penteado School of Commerce Foundation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Business Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://rbgn.fecap.br/RBGN/article/download/3359/pdf/31472","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010460116","display_name":"Vera Cunha","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I293362453","display_name":"Universidade Polit\u00e9cnica de Coimbra","ror":"https://ror.org/01n8x4993","country_code":"PT","type":"education","lineage":["https://openalex.org/I293362453"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"Vera Cunha","raw_affiliation_strings":["Instituto Polit\u00e9cnico de Coimbra, Escola Superior de Tecnologia e Gest\u00e3o de Oliveira do Hospital, Oliveira do Hospital, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Instituto Polit\u00e9cnico de Coimbra, Escola Superior de Tecnologia e Gest\u00e3o de Oliveira do Hospital, Oliveira do Hospital, Portugal","institution_ids":["https://openalex.org/I293362453"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070578816","display_name":"L\u00facia Lima Rodrigues","orcid":"https://orcid.org/0000-0003-0859-0853","observed_orcids":["https://orcid.org/0000-0003-0859-0853"]},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"L\u00facia Lima Rodrigues","raw_affiliation_strings":["Universidade do Minho, Escola de Economia e Gest\u00e3o, Braga, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universidade do Minho, Escola de Economia e Gest\u00e3o, Braga, Portugal","institution_ids":["https://openalex.org/I99682543"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":10.6195,"has_fulltext":true,"cited_by_count":35,"citation_normalized_percentile":{"value":0.9778086,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":91,"max":99},"biblio":{"volume":"20","issue":"3","first_page":"338","last_page":"360"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5898000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.5898000001907349,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.29100000858306885,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.06689999997615814,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-governance-disclosure","display_name":"corporate governance disclosure","score":0.9980000257492065},{"id":"https://openalex.org/keywords/disclosure-determinants","display_name":"determinants of disclosure","score":0.9279999732971191},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9240000247955322},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":1.0},{"id":"https://openalex.org/keywords/audit-quality","display_name":"audit quality","score":0.8870000243186951},{"id":"https://openalex.org/keywords/internationalization","display_name":"internationalization","score":0.8220000267028809},{"id":"https://openalex.org/keywords/ownership-concentration","display_name":"ownership concentration","score":0.9980000257492065},{"id":"https://openalex.org/keywords/debt","display_name":"debt","score":0.7379999756813049},{"id":"https://openalex.org/keywords/stock-option-compensation","display_name":"stock option compensation","score":0.7829999923706055},{"id":"https://openalex.org/keywords/corporate-governance-index","display_name":"corporate governance index","score":0.8230000138282776},{"id":"https://openalex.org/keywords/portuguese-listed-companies","display_name":"Portuguese listed companies","score":0.7459999918937683}],"concepts":[{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.8168489336967468},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7839217185974121},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.698824405670166},{"id":"https://openalex.org/C2776746854","wikidata":"https://www.wikidata.org/wiki/Q11430545","display_name":"Foreign ownership","level":3,"score":0.5566949844360352},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.42584890127182007},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.3891327381134033},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22999969124794006},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19129565358161926},{"id":"https://openalex.org/C33842695","wikidata":"https://www.wikidata.org/wiki/Q490513","display_name":"Foreign direct investment","level":2,"score":0.10102686285972595},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0}],"mesh":[],"locations_count":6,"locations":[{"id":"doi:10.7819/rbgn.v0i0.3359","doi":"https://doi.org/10.7819/rbgn.v0i0.3359","is_oa":true,"landing_page_url":"https://doi.org/10.7819/rbgn.v0i0.3359","pdf_url":"https://rbgn.fecap.br/RBGN/article/download/3359/pdf/31472","source":{"id":"https://openalex.org/S2738281210","display_name":"Review of Business Management","issn_l":"1806-4892","issn":["1806-4892","1983-0807"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-40","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/P4310312115","host_organization_name":"\u00c1lvares Penteado School of Commerce Foundation","host_organization_lineage":["https://openalex.org/P4310312115"],"host_organization_lineage_names":["\u00c1lvares Penteado School of Commerce Foundation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Business Management","raw_type":"journal-article"},{"id":"pmh:oai:americanae.aecid.es:1842715","doi":null,"is_oa":false,"landing_page_url":"https://rbgn.fecap.br/RBGN/article/view/3359","pdf_url":null,"source":{"id":"https://openalex.org/S4306400786","display_name":"Americanae (AECID Library)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Business Management; Vol 20, No 3 (2018); 338-360","raw_type":"<dc:type/><dc:type>info:eu-repo/semantics/article"},{"id":"pmh:oai:dialnet.unirioja.es:ART0001347273","doi":null,"is_oa":false,"landing_page_url":"https://dialnet.unirioja.es/servlet/oaiart?codigo=7102266","pdf_url":null,"source":{"id":"https://openalex.org/S4306401293","display_name":"Dialnet (Universidad de la Rioja)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I168974976","host_organization_name":"Universidad de La Rioja","host_organization_lineage":["https://openalex.org/I168974976"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RBGN: Revista Brasileira de Gest\u00e3o de Neg\u00f3cios, ISSN 1806-4892, Vol. 20, N\u00ba. 3, 2018, pags. 338-360","raw_type":"text (article)"},{"id":"pmh:oai:doaj.org/article:a7c234e9d1da428d8463da4f96176a74","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/a7c234e9d1da428d8463da4f96176a74","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Brasileira de Gest\u00e3o De Neg\u00f3cios, Vol 20, Iss 3, Pp 338-360 (2018)","raw_type":"article"},{"id":"pmh:oai:ojs.emnuvens.com.br:article/3359","doi":null,"is_oa":true,"landing_page_url":"https://rbgn.fecap.br/RBGN/article/view/3359","pdf_url":null,"source":{"id":"https://openalex.org/S4306402641","display_name":"LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Cient\u00edficas)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4383465926","host_organization_name":"LA Referencia","host_organization_lineage":["https://openalex.org/I4383465926"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-sa","license_id":"https://openalex.org/licenses/cc-by-nc-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"instacron:FECAP","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:redalyc.org:94758310002","doi":null,"is_oa":false,"landing_page_url":"https://www.redalyc.org/articulo.oa?id=94758310002","pdf_url":null,"source":{"id":"https://openalex.org/S4377196100","display_name":"Redalyc (Universidad Aut\u00f3noma del Estado de M\u00e9xico)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I179647637","host_organization_name":"Universidad Aut\u00f3noma del Estado de M\u00e9xico","host_organization_lineage":["https://openalex.org/I179647637"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Revista Brasileira de Gest\u00e3o de Neg\u00f3cios - RBGN (Brasil) Num.3 Vol.20","raw_type":"art\u00edculo cient\u00edfico"}],"best_oa_location":{"id":"doi:10.7819/rbgn.v0i0.3359","doi":"https://doi.org/10.7819/rbgn.v0i0.3359","is_oa":true,"landing_page_url":"https://doi.org/10.7819/rbgn.v0i0.3359","pdf_url":"https://rbgn.fecap.br/RBGN/article/download/3359/pdf/31472","source":{"id":"https://openalex.org/S2738281210","display_name":"Review of Business Management","issn_l":"1806-4892","issn":["1806-4892","1983-0807"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["cwts-core","doaj","poland-40","russia-white-list-2","scielo"],"host_organization":"https://openalex.org/P4310312115","host_organization_name":"\u00c1lvares Penteado School of Commerce Foundation","host_organization_lineage":["https://openalex.org/P4310312115"],"host_organization_lineage_names":["\u00c1lvares Penteado School of Commerce Foundation"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Business Management","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2803405335.pdf","grobid_xml":"https://content.openalex.org/works/W2803405335.grobid-xml"},"referenced_works_count":64,"referenced_works":["https://openalex.org/W48591808","https://openalex.org/W1492155385","https://openalex.org/W1499170180","https://openalex.org/W1517332573","https://openalex.org/W1606067706","https://openalex.org/W1967808875","https://openalex.org/W1975492651","https://openalex.org/W1980490437","https://openalex.org/W1987245422","https://openalex.org/W1991268978","https://openalex.org/W1992437542","https://openalex.org/W2002130274","https://openalex.org/W2006502417","https://openalex.org/W2011357832","https://openalex.org/W2015403407","https://openalex.org/W2029801655","https://openalex.org/W2031990090","https://openalex.org/W2033131346","https://openalex.org/W2038080537","https://openalex.org/W2044310753","https://openalex.org/W2045507703","https://openalex.org/W2048189362","https://openalex.org/W2052851337","https://openalex.org/W2055619289","https://openalex.org/W2057491514","https://openalex.org/W2068264737","https://openalex.org/W2068395289","https://openalex.org/W2069712330","https://openalex.org/W2074132263","https://openalex.org/W2081465695","https://openalex.org/W2085100070","https://openalex.org/W2085616415","https://openalex.org/W2085860523","https://openalex.org/W2086678531","https://openalex.org/W2089969858","https://openalex.org/W2094986582","https://openalex.org/W2105188160","https://openalex.org/W2111302355","https://openalex.org/W2113987915","https://openalex.org/W2118346618","https://openalex.org/W2119956113","https://openalex.org/W2140287978","https://openalex.org/W2168763011","https://openalex.org/W2170522129","https://openalex.org/W2184235130","https://openalex.org/W2261674956","https://openalex.org/W2314363236","https://openalex.org/W2519853401","https://openalex.org/W3021889044","https://openalex.org/W3023108121","https://openalex.org/W3121960466","https://openalex.org/W3122859634","https://openalex.org/W3123941433","https://openalex.org/W3124302192","https://openalex.org/W3125499115","https://openalex.org/W3125964413","https://openalex.org/W3146573024","https://openalex.org/W4211243947","https://openalex.org/W4233420185","https://openalex.org/W4245045968","https://openalex.org/W4296154161","https://openalex.org/W6743681256","https://openalex.org/W6968300769","https://openalex.org/W7039662715"],"related_works":["https://openalex.org/W7027864003","https://openalex.org/W2795402314","https://openalex.org/W4367163095","https://openalex.org/W7055815959","https://openalex.org/W2566781358","https://openalex.org/W2714872535","https://openalex.org/W2920003170","https://openalex.org/W4220764063","https://openalex.org/W2601425386","https://openalex.org/W3122460214"],"abstract_inverted_index":{"Purpose":[0],"-This":[1,131],"study":[2,132],"analyses":[3],"the":[4,7,39,43,58,61,94,134],"determinants":[5,160],"of":[6,9,63,85,122,157,161,174],"level":[8,62],"corporate":[10,31,45,95,114,139],"governance":[11,32,46,96,115,140],"disclosure":[12,97],"(CGD)":[13],"by":[14,137,146],"Portuguese":[15],"companies":[16],"listed":[17],"on":[18,38,93,113],"Euronext":[19],"Lisbon":[20],"between":[21,60],"2005":[22],"and":[23,47,65,83,90,105,110,125,155],"2011.Design/methodology/approach":[24],"-Using":[25],"content":[26],"analysis,":[27],"we":[28,164],"construct":[29],"a":[30,88,108,171],"index":[33],"for":[34,120],"each":[35],"firm":[36],"based":[37],"data":[40],"extracted":[41],"from":[42],"firm's":[44],"annual":[48],"reports.An":[49],"ordinal":[50],"logistic":[51],"regression":[52],"model":[53],"is":[54],"used":[55],"to":[56],"examine":[57],"relationship":[59],"CGD":[64],"its":[66],"determinants.Findings":[67],"-The":[68],"empirical":[69],"evidence":[70],"suggests":[71],"that":[72,166],"foreign":[73,148],"investor":[74,149],"ownership,":[75,150],"board":[76,78,121],"size,":[77],"independence,":[79],"external":[80],"audit":[81],"quality":[82],"degree":[84,156],"internationalization":[86,158],"had":[87,107],"significant":[89,109],"positive":[91],"influence":[92,112],"level,":[98],"whereas":[99],"ownership":[100,124],"concentration,":[101],"unitary":[102],"leadership":[103],"structure":[104],"debt":[106],"negative":[111],"disclosure.No":[116],"results":[117],"were":[118],"observed":[119],"director":[123],"manager":[126,151],"stock":[127,152],"option":[128,153],"compensation":[129,154],"variables.Originality/value":[130],"extends":[133,143],"previous":[135],"literature":[136],"examining":[138],"disclosure.Moreover,":[141],"it":[142],"prior":[144],"work":[145],"analysing":[147],"as":[159],"information":[162],"disclosure.Finally,":[163],"believe":[165],"this":[167],"study,":[168],"conducted":[169],"over":[170],"longer":[172],"period":[173],"time,":[175],"might":[176],"give":[177],"us":[178],"stronger":[179],"statistical":[180],"evidence.":[181]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":10},{"year":2021,"cited_by_count":5},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":4}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2018-06-01T00:00:00"}