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In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Findings<\/jats:title><jats:p>Implementation of IAS\/IFRS and the European Union's Modernisation Directive in 2005 did not affect the quantity and quality of RRD positively. Disclosures are generic, qualitative and backward\u2010looking. Public visibility (as assessed by size and environmental sensitivity) is a crucial influence in explaining RRD: companies appear to manage their reputation through disclosure of risk\u2010related information. Agency costs associated with leverage are important influences also. In listed companies, the presence of independent directors improves the level of RRD.<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Research limitations\/implications<\/jats:title><jats:p>Content analysis does not allow readily for in\u2010depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. The study is confined to one year\/one country and pre\u2010dates the global financial crisis (GFC) (2008) and the implementation of IFRS 7 (2007).<\/jats:p><\/jats:sec><jats:sec><jats:title content-type=\"abstract-heading\">Originality\/value<\/jats:title><jats:p>The results point to the desirability of enhancing accountability by mandating further disclosure of substantive and relevant risk\u2010related information in company annual reports. The RRD observed are shown to be explained by a confluence of agency theory, legitimacy theory and resources\u2010based perspectives.<\/jats:p><\/jats:sec>","DOI":"10.1108\/02686901111171466","type":"journal-article","created":{"date-parts":[[2011,10,15]],"date-time":"2011-10-15T07:13:25Z","timestamp":1318662805000},"page":"817-839","source":"Crossref","is-referenced-by-count":149,"title":["Risk\u2010related disclosures by non\u2010finance companies"],"prefix":"10.1108","volume":"26","author":[{"given":"Jonas","family":"Oliveira","sequence":"first","affiliation":[]},{"given":"L\u00facia","family":"Lima Rodrigues","sequence":"additional","affiliation":[]},{"given":"Russell","family":"Craig","sequence":"additional","affiliation":[]}],"member":"140","reference":[{"key":"key2022021120211372400_b1","doi-asserted-by":"crossref","unstructured":"Abraham, S. and Cox, P. 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