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Browsing ISCAL - Livros by Sustainable Development Goals (SDG) "04:Educação de Qualidade"
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- Assessing the comparability and the understandability of the information on cash flows by European-listed entitiesPublication . Velez, Ana Rita; Albuquerque, Fábio; Pinto, VeraThis 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.
- Impression management in accountingPublication . Albuquerque, Fábio; Stoltzemburg, Vinícius; Cariano, AntónioSeveral ways or tactics can be used by entities to manage disclosed information, undermining its transparency and mitigating its credibility. Even though accounting literature has covered a wide range of IM strategies and investigation lines since the seminal research from the last decade of the 20th century, this chapter demonstrates that IM remains relevant since it can be assessed and adapted from the perspective of trending accounting topics. A textual analysis tool is complementary used to assess papers gathered from the Scopus database by 27th August 2022. Based on the findings, seminal papers were mainly concerned with analyzing the graphs and messages reported to manipulate or obfuscate the information provided to stakeholders. Papers were initially focused on mandatory (financial) information but soon expanded to include voluntary (non-financial) information, as well as enriching the sources, contents, and types of analysis. Future research may focus on stakeholders' perspectives and include small and medium entities, not-for-profit organizations, and the public sector.
- Inconsistencies in the disclosures of discount rates: the case of financial reporting in PortugalPublication . Assunção, Miguel; Albuquerque, FábioThe use of the discount rate within financial reporting deserves particular attention from international standard-setting bodies because it has achieved prominence over time. This chapter uses archival research as a method and content analysis as a technique to assess mandatory and voluntary disclosure levels related to discount rates. The consolidated accounts for the year 2020 of listed entities in Euronext Lisbon are the sources of information. The results show differences in mandatory and disclosure levels regarding IAS/IFRS under analysis. Disclosures related to discount rates have been assessed either as an incidental topic or from a limited-scope analysis. Therefore, understanding the proper set of items to be disclosed and the factors that explain its disclosure, aligned with the efforts to ensure its compliance by legal authorities, may reduce asymmetries and enhance transparency in entities' financial reporting.
- Recent trends in accounting research: a literature reviewPublication . Albuquerque, Fábio; Gomes dos Santos, PaulaAccounting 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.
- Recursos e sustentabilidade da família empresáriaPublication . Rodrigues, Jorge; Marques, Maria AméliaA família empresária é uma instituição social sobre a qual pouco se sabe, apesar de ser ancestral e da sua importância e influência nas estruturas que exploram negócios de família. Por complexo que é, o mesmo deve ser analisado por múltiplas perspetivas teóricas, pois aquela influência na empresa familiar faz-se notar pela disponibilização de recursos idiossincráticos únicos – físicos, financeiros, sociais, humanos – o familiness. Este é um tema inserido na teoria dos recursos da firma, que exige uma abordagem sociológica, pois refere-se também a comportamentos e atitudes dos membros da família consanguínea que constituem a família empresária. Por sua vez, esta última é percebida como sendo um sistema aberto, com um perímetro de geometria variável, com fluxos de entrada e de saída no sistema, seja por causas naturais ou por razões de ordem social, o qual contribui para o processo de criação de valor transgeracional sustentável, através do empreendedorismo das diferentes gerações da família empresária. Esta é a condição necessária que justifica o porquê de a simples disponibilização daqueles recursos valiosos, raros e inimitáveis, só por si, não garantirem uma vantagem competitiva para a criação de valor sustentável e a perenidade do negócio ou negócios que sustentam a família empresária ao longo o tempo.