... of “operating income” was open to interpretation, given the nature of the company's business. Second, because the recent change (2010) of the financial accounting landscape in Portugal, moving towards an International Financial Reporting Standards (IFRS) based system, made the economic rationale...

... at: mcbranco@fep.up.pt © Emerald Group Publishing Limited 2009 Internet Human resource strategies Social responsibility Disclosure Portugal The present‐day dominant conception of corporate social responsibility (CSR) implies that companies voluntarily integrate social and environmental...

... Intangible assets Intellectual capital Disclosure Portugal Annual reports This paper focuses on the information about intangibles that is reported voluntarily by Portuguese listed companies in annual reports. It is motivated by the recent recommendations of international accounting standards...