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Authors
Advisor(s)
Abstract(s)
A concorrência massiva que atua nos mercados atuais apresenta um contributo positivo para a otimização do relato financeiro, principalmente nas empresas que integram índices bolsistas. O modo de divulgação da informação pode ser afetado por alguns fatores relacionados com a empresa. Considerando a problemática enunciada, o presente estudo tem delineado como objetivo a análise dos níveis de divulgação dos componentes da demonstração da posição financeira de acordo com a International Accounting Standard 1 (IAS 1), através dos índices de conformidade (IC) encontrados para as empresas do Portuguese Stock Index (PSI) 20 da amostra deste estudo. São analisados os Relatórios e Contas de 2012 e 2017 das entidades selecionadas. Através da estatística descritiva e da regressão linear múltipla, são comparadas as relações entre o IC e as variáveis: dimensão do conselho de administração, endividamento, rendibilidade, liquidez, tipo de empresa auditora, setor de atividade e internacionalização. Os resultados obtidos demonstram que as empresas evidenciaram em média um IC de 73,30% em 2012 e 80,10% em 2017. Verifica-se também que o IC total apresenta uma relação positiva e significativa com as variáveis de endividamento, liquidez e tipo de entidade auditora. o que demonstra que estas são as caraterísticas das empresas que podem afetar a comparabilidade da informação.
The massive competition that operates in today's markets presents a positive contribution to the optimization of financial reporting, especially in companies that integrate stock indices. However, the way this information is disclosed may be affected by certain factors related to company. Considering the above issues, this study aims to analyse the levels of disclosure of the components of the statement of financial position in accordance with International Accounting Standard 1 (IAS 1), through the compliance indices (CI) found for the companies of the Portuguese Stock Index (PSI) 20 in the sample of this study. For the research, the Reports and Accounts of 2012 and 2017 of the selected entities will be reviewed. Through descriptive statistics and multiple linear regression, the collected data are analysed the relationship between the CI and the variables: size of the board of directors, leverage, profitability, liquidity, type of auditing company, sector of activity and internationalization. The results proved that the companies reveal an average CI of 73.30% in 2012 and 80.10% in 2017. It is also verified that the total CI has a positive and significant relationship with the variables of leverage, liquidity and type of auditing entity, which was not verified with the others. This confirms that these are the characteristics of companies that can affect the comparability of information.
The massive competition that operates in today's markets presents a positive contribution to the optimization of financial reporting, especially in companies that integrate stock indices. However, the way this information is disclosed may be affected by certain factors related to company. Considering the above issues, this study aims to analyse the levels of disclosure of the components of the statement of financial position in accordance with International Accounting Standard 1 (IAS 1), through the compliance indices (CI) found for the companies of the Portuguese Stock Index (PSI) 20 in the sample of this study. For the research, the Reports and Accounts of 2012 and 2017 of the selected entities will be reviewed. Through descriptive statistics and multiple linear regression, the collected data are analysed the relationship between the CI and the variables: size of the board of directors, leverage, profitability, liquidity, type of auditing company, sector of activity and internationalization. The results proved that the companies reveal an average CI of 73.30% in 2012 and 80.10% in 2017. It is also verified that the total CI has a positive and significant relationship with the variables of leverage, liquidity and type of auditing entity, which was not verified with the others. This confirms that these are the characteristics of companies that can affect the comparability of information.
Description
Mestrado em Contabilidade
Keywords
Comparabilidade Demonstração da posição financeira Divulgação IAS 1 Índice de conformidade. Comparability Compliance rates Disclosure Statement of the financial position
Citation
Rodrigues, D. (2019). Comparação do nível de divulgação de elementos da demonstração da posição financeira das entidades do PSI-20. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em: http://hdl.handle.net/10400.21/12878