L
Lúcia Lima Rodrigues
Researcher at University of Minho
Publications - 146
Citations - 7148
Lúcia Lima Rodrigues is an academic researcher from University of Minho. The author has contributed to research in topics: International Financial Reporting Standards & Accounting information system. The author has an hindex of 34, co-authored 143 publications receiving 6194 citations. Previous affiliations of Lúcia Lima Rodrigues include University of Santiago de Compostela & Polytechnic Institute of Cávado and Ave.
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Corporate Social Responsibility and Resource-Based Perspectives
TL;DR: In this article, a resource-based perspective is used to understand why firms engage in corporate social responsibility (CSR) activities and disclosure, which can be seen as providing internal or external benefits, or both.
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Factors Influencing Social Responsibility Disclosure by Portuguese Companies
TL;DR: In this article, the authors compared the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyzed what influences disclosure and found that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.
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Communication of corporate social responsibility by Portuguese banks: A legitimacy theory perspective
TL;DR: In this paper, the authors investigate whether Portuguese banks use their web sites as a medium to disclose social responsibility information and identify what types of this kind of information they disclose, and compare such disclosure with similar disclosure in annual reports.
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Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange☆
TL;DR: In this article, the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies were studied and an index of disclosure based on IAS 32 and IAS 39 requirements was computed for each company.
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Firm‐specific determinants of intangibles reporting: evidence from the Portuguese stock market
TL;DR: In this paper, an index of the voluntary disclosure of intangibles is constructed based on analysis of the Management Report and Chairman's Letter of all 56 companies listed on Euronext Lisbon at 31 December 2003.