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Author

Lúcia Lima Rodrigues

Bio: 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.


Papers
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Journal ArticleDOI
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.
Abstract: Firms engage in corporate social responsibility (CSR) because they consider that some kind of competitive advantage accrues to them. We contend that resource-based perspectives (RBP) are useful to understand why firms engage in CSR activities and disclosure. From a resource-based perspective CSR is seen as providing internal or external benefits, or both. Investments in socially responsible activities may have internal benefits by helping a firm to develop new resources and capabilities which are related namely to know-how and corporate culture. In effect, investing in social responsibility activities and disclosure has important consequences on the creation or depletion of fundamental intangible resources, namely those associated with employees. The external benefits of CSR are related to its effect on corporate reputation. Corporate reputation can be understood as a fundamental intangible resource which can be created or depleted as a consequence of the decisions to engage or not in social responsibility activities and disclosure. Firms with good social responsibility reputation may improve relations with external actors. They may also attract better employees or increase current employees’ motivation, morale, commitment and loyalty to the firm. This article contributes to the understanding of why CSR may be seen as having strategic value for firms and how RBP can be used in such endeavour.

1,497 citations

Journal ArticleDOI
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.
Abstract: This study compares the Internet (corporate web pages) and annual reports as media of social responsibility disclosure (SRD) and analyses what influences disclosure. It examines SRD on the Internet by Portuguese listed companies in 2004 and compares the Internet and 2003 annual reports as disclosure media. The results are interpreted through the lens of a multi-theoretical framework. According to the framework adopted, companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups and influence the external perception of reputation. Results suggest that a theoretical framework combining legitimacy theory and a resource-based perspective provides an explanatory basis for SRD by Portuguese listed companies.

756 citations

Journal ArticleDOI
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.
Abstract: – The purpose of this paper is to ascertain 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., – Examines social responsibility information disclosure on the internet by Portuguese banks in 2004 and compares the internet and 2003 annual reports as disclosure media using content analysis., – Banks with a higher visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese banks., – The sample is small, although it is constituted by all the relevant Portuguese banks., – Contributes to the scarce literature on social responsibility disclosure by financial institutions. A proxy for public visibility of banks which has not been previously used is proposed in this study.

498 citations

Journal ArticleDOI
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.

335 citations

Journal ArticleDOI
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.
Abstract: Purpose – This paper seeks to identify factors that influence the voluntary disclosure of intangibles information in annual reports of Portuguese listed companies.Design/methodology/approach – 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. Several hypotheses about associations between that index and eight firm‐specific variables are tested.Findings – The voluntary reporting of intangibles is found to be influenced significantly by size, ownership concentration, type of auditor, industry and listing status in univariate analysis; and by size, industry, type of auditor, and ownership concentration (and listing status to a lesser extent) in multivariate analyses.Research limitations/implications – This study focuses on annual reports only, and is cross‐sectional. The use of content analysis and the subjective judgment involved in constructing the index cannot...

306 citations


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Posted Content
TL;DR: Deming's theory of management based on the 14 Points for Management is described in Out of the Crisis, originally published in 1982 as mentioned in this paper, where he explains the principles of management transformation and how to apply them.
Abstract: According to W. Edwards Deming, American companies require nothing less than a transformation of management style and of governmental relations with industry. In Out of the Crisis, originally published in 1982, Deming offers a theory of management based on his famous 14 Points for Management. Management's failure to plan for the future, he claims, brings about loss of market, which brings about loss of jobs. Management must be judged not only by the quarterly dividend, but by innovative plans to stay in business, protect investment, ensure future dividends, and provide more jobs through improved product and service. In simple, direct language, he explains the principles of management transformation and how to apply them.

9,241 citations

Book ChapterDOI
01 Jan 1998
TL;DR: The four Visegrad states (Poland, Czech Republic, Slovakia and Hungary) form a compact area between Germany and Austria in the west and the states of the former USSR in the east as discussed by the authors.
Abstract: The four Visegrad states — Poland, the Czech Republic, Slovakia (until 1993 Czechoslovakia) and Hungary — form a compact area between Germany and Austria in the west and the states of the former USSR in the east. They are bounded by the Baltic in the north and the Danube river in the south. They are cut by the Sudeten and Carpathian mountain ranges, which divide Poland off from the other states. Poland is an extension of the North European plain and like the latter is drained by rivers that flow from south to north west — the Oder, the Vlatava and the Elbe, the Vistula and the Bug. The Danube is the great exception, flowing from its source eastward, turning through two 90-degree turns to end up in the Black Sea, forming the barrier and often the political frontier between central Europe and the Balkans. Hungary to the east of the Danube is also an open plain. The region is historically and culturally part of western Europe, but its eastern Marches now represents a vital strategic zone between Germany and the core of the European Union to the west and the Russian zone to the east.

3,056 citations

01 Jan 2008
TL;DR: In this article, the authors argue that rational actors make their organizations increasingly similar as they try to change them, and describe three isomorphic processes-coercive, mimetic, and normative.
Abstract: What makes organizations so similar? We contend that the engine of rationalization and bureaucratization has moved from the competitive marketplace to the state and the professions. Once a set of organizations emerges as a field, a paradox arises: rational actors make their organizations increasingly similar as they try to change them. We describe three isomorphic processes-coercive, mimetic, and normative—leading to this outcome. We then specify hypotheses about the impact of resource centralization and dependency, goal ambiguity and technical uncertainty, and professionalization and structuration on isomorphic change. Finally, we suggest implications for theories of organizations and social change.

2,134 citations

DOI
21 Aug 2013
TL;DR: Benedict Anderson as discussed by the authors turns around the central notion of an “imagined community.” This notion provides him with a matrix out of which one can apprehend-theoretically and historically-the different variants of nationalist discourse formulated over the last two hundred years.
Abstract: Benedict Anderson’s deservedly famous thesis about the origins and nature of modern nationalism turns around the central notion of an “imagined community.” This category provides him with a matrix out of which one can apprehend-theoretically and historically-the different variants of nationalist discourse formulated over the last two hundred years. We will refer, in the brief comments that follow, to three basic dimensions structuring the fabric of Anderson’s argument: 1) the presuppositions implicit in the notion of an “imagined” community; 2) the kind of substitutability or solidarity which is required to be a member of such a community; 3) the kind of relationship that is established between such a community-which is by definition finite or limited-and its outside. Before that, however, let us describe the main features of Anderson’s thesis.

1,664 citations

Journal ArticleDOI
TL;DR: This paper explored how the diversity of board resources and the number of women on boards affect firms' corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation.
Abstract: This article explores how the diversity of board resources and the number of women on boards affect firms’ corporate social responsibility (CSR) ratings, and how, in turn, CSR influences corporate reputation. In addition, this article examines whether CSR ratings mediate the relationships among board resource diversity, gender composition, and corporate reputation. The OLS regression results using lagged data for independent and control variables were statistically significant for the gender composition hypotheses, but not for the resource diversity-based hypotheses. CSR ratings had a positive impact on reputation and mediated the relationship between the number of women on the board and corporate reputation.

1,362 citations