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The purpose of this paper to analyze the risk reporting practices and its determinants of commercial banks during the period of the adoption of the Basel II Accord in Portugal.

The paper conducts a content analysis of the risk and risk management sections included in the management reports and the notes of the annual reports of Portuguese commercial banks, for the years 2007, 2010 and 2013.

Findings show that theoretical frameworks underpinned in agency and legitimacy theories continue to provide valid explanations for risk reporting by Portuguese banks. More specifically, findings indicate that agency costs, public visibility and reputation are crucial drivers of risk reporting. Findings also indicate that younger banks with lower risk management skills use risk reporting either as an informational process or as a channel to manage organizational legitimacy.

The content analysis does not allow readily for in-depth qualitative inquiry. The coding instrument is subject to coder bias. Information about risk can be provided in sources other than annual reports. Additionally, not all banks disclose information on corporate governance-related variables that could also influence risk reporting.

The current research setting has never been studied hitherto. In this sense, this study seems to be of great relevance given the scarcity of literature on the subject in Portugal.

This part of the book has provided overviews of the current situation of research management and administration (RMA) in over 50 countries around the world provided by a total of 96 authors. Thirty-eight chapters cover individual countries from six continents, with a chapter bringing together this situation in the three Baltic states, another covering the Western Balkans, one more focused on the Caribbean, and there is a chapter on the Catalonia region of Spain. Here, we attempt to draw out common themes and to highlight differences in RMA and of Research Managers and Administrators in different parts of the world. Further, more holistic, insights can be found in the final chapter of the book (Yang-Yoshihara, Kerridge, et al., 2023, Chapter 6).

The aim of this chapter is to describe a four-type model of organisational structures and to discuss two cases, Embrapa and the Brazilian Agricultural Research Corporation, as well as additional cases at SAM-Research and the centre for shared medical support services established at the University of Bologna.

These cases should help readers understand the importance of designing distinctive, tailored-made support services while keeping these structures flexible for further adaptation under unforeseen changes.

The chapter concludes by stressing the role of institutions to steadily invest in the design of these tailored support structures and in personalised training for their support staff.

The purpose of this paper is to empirically examine the relationship between intensity of competition and technical efficiency of large European container ports, accounting for regional diversities and spatial aspects of inter-port competition.

The analysis consists of applying a stochastic production frontier approach to a dataset of 77 large European container ports over the period 2002-2012, with inefficiency terms simultaneously modeled as a function of (among other factors) a constructed index of competitive intensity at different spatial levels.

The results indicate that there is no significant negative effect of competitive intensity on efficiency. In fact, for competing European ports within a proximity of 300 km, a higher level of competition is found to be associated with a higher level of technical efficiency.

The originality of the paper stems from its particular focus on European port regions and its novel findings in this context, which have implications for the discussions regarding pro-competitive port policy and regulation in the European Union.

The study aims to analyse annual reports of the non-financial European firms listed at the EURO STOXX 50 index over the period of 2007 and 2011.

This study intends to address two main issues: to what extent the country-level institutional forces compel (directly) firm's risk reporting (RR) behaviour and in which way these country-level institutional forces moderate the relationship between RR and firm-level characteristics.

Main findings indicate that, during this period, the European listed companies disclosed more risk information on a voluntary basis (such as operational and strategic risks) and with better informative content (more forward-looking and focused on positive news). Consistent with institutional theory, findings confirm that the country-level institutional forces explain variations on RR. Additionally, it also indicates that the relationship between RR and leveraged firms is weaker among countries with stronger institutional forces. These findings have several implications for investors and regulators in Europe basically in helping achieve efficiency in investment decisions and to stimulate further efforts to improve RR regulations.

This study makes two major contributions. First, it extends Elshandidy's et al. (2015) work by using other country-level institutional forces that capture the efficacy of corporate boards, the protection of minority shareholders' interests, country's level of democracy, law enforcement mechanisms and press freedom. Second, it uses firms that are considered as a blue-chip representation of super-sector leaders in the Eurozone (but from different institutional contexts). This research setting can be more insightful in shedding some light towards our understanding on how these leading firms can promote innovative and high quality level of RR and how country-level driving forces influence these variables.

In the current business context, there is a current need to adopt contemporary practices of process management as a competitive advantage to leverage organizational results. This study aims to explore such relationships, considering the performance results in the organizational resilience (OR) dimension.

The authors collected 82 valid responses from a survey targeted at professionals occupying positions or functions in the operations area. For data analysis, the authors used the technique of structural equation modeling (SEM) using the partial least squares (PLS) algorithm.

The results show that maturity in the management of business processes positively influences the behavior of OR, with the highest level of maturity primarily being responsible for this impact. This result reveals that resilience naturally depends on mature and well-established processes in the organizational structure. The proposed model explained 78.5% of OR.

Companies that maintain mature management of their business processes will be better able to positively influence OR since process management can make organizations less fragile supply chains and more adaptable to changes.

The findings helped clarify the extent to which process management influences the results of OR. Although the literature indicates that maturity in business processes is formed by five first-order constructs, only the “innovated” dimension proved to be significant in the present study.

This study aims to understand the production of consent to precarious working conditions in administration students' internship experiences.

A total of 13 students of an undergraduate program in Business Administration in a private university were interviewed. The students' perceptions about the dynamics of the internship and their engagement in this experience were explored through thematic analysis.

Internships became more than spaces to learn about the world of work. They are also the locus of professional socialization toward precarious work. The detachment of internships from their educational scope is mediated by neonormative control mechanisms that subjectively mobilize the interns, producing the institutionalization and appreciation of the precarious experience, resignified as something that leads to autonomy, learning and a job position.

The article can help students, universities and companies to assess the role of internships in training future professionals.

The research problematizes the internship as a form of professional socialization toward precarious work and its detachment from the original educational purpose. The article critically contributes to the debate about the current professional socialization process of young students.

The article highlights the subjective dimension that supports students' consent to dysfunctional internships, discussing both the experience of work precariousness and exploitation, and the terms of the students' engagement in such dynamics, bridging consent to neonormative controls.