150 documents found, page 1 of 15
Reading ease manipulation in CSR communications: A sociological approach to the...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaOBJECTIVE: Develop an integrated perspective of the influence of financial contexts on CEOs’ motivations regarding the use of reading ease manipulation in the letters of oil and gas companies' sustainability and integrated reports.
Readability of CEO letters: An analysis of Corporate Social Responsibility repo...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaThe oil and gas sector is an environmentally sensitive (Hackston & Milne, 1996; Reverte, 2009) and controversial industry (Du & Vieira, 2012) and with important impacts on sustainable development (Doni et al., 2022). Recent years have seen an increase in the number of companies disclosing CSR information. This increase has not been accompanied by an increase in quality and transparency. CSR communications prese...
Uncovering the Truth: Are CEOs influencing Corporate Social Responsibility repo...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaAnalyzing companies' CSR reports is essential to understand if they are an impression management (IM) tool for shaping messages according to certain motivations (Merkl-Davies & Brennan, 2007, 2011).Tone has been defined in several ways (Patelli & Pedrini, 2015). In a broader sense, tone is described as the affect or feeling of a communication (Henry, 2008). The main approach used to measure the tone of a text i...
Essays on the readability of Corporate Social Responsibility reporting in the o...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaAnalyzing companies' CSR reports is essential to understand whether they are an impression management (IM) tool to shape messages according to certain motivations (Merkl-Davies & Brennan, 2007, 2011).
Thematic manipulation in Corporate Social Responsibility reporting: A multi-met...
Miguel, Pombinho; Fialho, Ana; Dionísio, AndreiaTone has been defined in several ways (Patelli & Pedrini, 2015). In a broader sense, tone is described as the affect or feeling of a communication (Henry, 2008). The main approach used to measure the tone of a text is based on the word’s frequency of a predetermined wordlist (Loughran & McDonald, 2015). The tone of CSR disclosure is a very recent topic and needs further development (Albitar et al., 2023; Arena ...
Are CEOs enhancing corporate social responsibility reporting in the oil and gas...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaCSR reporting is vital across all industries. However, the oil and gas sector offer a compelling case for examining how companies may strategically disclose information.
Graph selectivity in Corporate Social Responsability reporting in the oil and g...
Pombinho, Miguel; Fialho, Ana; Dionísio, AndreiaVisual elements can be manipulated to influence beliefs, cognitive processes, decision-making and legitimacy (Kassinis & Panayiotou, 2018; Lock & Araujo, 2020). Graphs represent a specific form of visual communication frequently employed in the management of organizational legitimacy (Cho et al., 2012b; Hrasky, 2012). IM is a dynamic phenomenon that can be shaped by external contextual factors. A critical gap i...
Da Informação à Imunização: Construindo Saúde em Portugal
Sousa, Carina; Resende da Silva, Paulo; Dionísio, AndreiaVacinar é a forma mais eficaz de prevenir as doenças infeciosas e os Sistemas de Informação de Saúde contribuem para a definição de políticas públicas, ao fornecer dados e ferramentas que assegurem uma ampla cobertura vacinal. Este estudo analisou o impacto do Sistema de Informação Vacinas na qualidade dos cuidados de imunização à comunidade, com base na experiência de 66 enfermeiros. Foram identificadas incons...
Are European banks informationally weak-form efficient? A dynamic analysis
Almeida, Dora; Dionísio, Andreia; D’Ascensão, Maria José; Ferreira, PauloThe efficient market hypothesis (EMH) is a cornerstone of financial theory and is crucial to understanding weak-form efficiency, particularly during extreme events. Detrended fluctuation analysis (DFA) is a robust approach for assessing weak-form efficiency, overcoming some limitations of traditional methods. Given the fundamental role of the banking sector in the economy and its importance during crises, evalu...
Information flow between asset classes during extreme events
Almeida, Dora; Dionísio, Andreia; Ferreira, Paulo; Aslam, Faheem; Quintino, DerickThe interconnectedness between asset classes becomes particularly relevant during extreme events, as market stress amplifies risk spillovers and impacts asset relationships, influencing risk transmission and financial market stability. While existing studies often examine financial interdependencies, including extended periods, they frequently focus on specific markets or asset classes, limiting the understandi...