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Browsing by Issue Date, starting with "2023-04-07"

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  • Recent trends in accounting research: a literature review
    Publication . Albuquerque, Fábio; Gomes dos Santos, Paula
    Accounting has been evolving to follow the latest developments in economic, political, social, and technological matters. Therefore, there is a need for researchers to also include in their research agenda the emerging topics in the accounting area. This chapter uses archival research as a method and content analysis as a technique to review the literature in accounting research. A top journal in accounting (The Journal of Accounting Research) is used as the source of information from 2000 to 2022, aiming to cover more generalist research topics in this area. The findings indicate that this journal is accessible to the newest discussions and topics. Notwithstanding, their emergence as a research matter seems to be slower or less evident than their apparent development in the accounting environment. Despite being limited to a single journal, the proposed analysis in this chapter may contribute to professionals, academia, and the scientific community overall, enabling the identification of the state of the art in the accounting research area.
    2023-04-07Book part Restricted access Show more
  • Assessing the comparability and the understandability of the information on cash flows by European-listed entities
    Publication . Velez, Ana Rita; Albuquerque, Fábio; Pinto, Vera
    This chapter aims to assess the comparability and understandability of information on cash flows through the choices by entities in the presentation of the statement of cash flows (SCF) and the disclosure of non-generally accepted accounting principles measures (NGM) related to cash flow information, respectively. Data were obtained from 484 consolidated annual reports, between 2018 and 2021, from 121 entities listed on Euronext. The findings indicated that interest paid and received (dividends paid) were generally classified in the operating (financing) category, contrary to (aligned with) the proposed in the exposure draft (ED) issued by the International Accounting Standards Board (IASB). The findings also showed that entities often disclose NGM related to cash flows and present their formula and the possibility of reconciliation with the SCF. This research contributes to the discussion around the comparability, and understandability of information in the context of the current IASB's ED, which aims to standardise the presentation and the disclosure requirements on cash flows.
    2023-04-07Book part Restricted access Show more