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Authors
Advisor(s)
Abstract(s)
As locações representam o direito de utilização de um ativo e são uma importante fonte de financiamento de médio e longo prazo. No entanto, existem dois tipos de locações com características semelhantes, as locações financeiras e as operacionais, que se contabilizam de forma distinta. Com base na metodologia de investigação e na revisão de literatura sobre locações, o objetivo da presente investigação é determinar as características das empresas que recorrem a um ou a ambos os tipos de locação em simultâneo, bem como se existe relação direta entre a intensidade da locação financeira e o tipo de bens locados. O estudo empírico recaiu sobre as empresas cotadas no Euronext1 Lisboa de 2012 a 2015. Deste modo, com base nos resultados obtidos pretende-se retirar conclusões acerca da informação financeira divulgada pelas Entidades no que respeita a locações.
Leases represent the right to use an asset and it is an important source of medium-term and long-term financing. However, there are two types of leases with similar characteristics, financial leases and operating leases, which are accounted for differently. Based on research methodology and literature review about leases, the aim of the present investigation is to determine the characteristics of companies that resort to one or both types of lease simultaneously and whether there is a direct relation between the intensity of financial leases and the type of leased assets. The empirical study was carried out based on Euronext2 Lisbon companies between 2012 to 2015. Therefore, based on the results obtained, it is intended to draw conclusions about the financial information disclosed by the Entities with respect to leases.
Leases represent the right to use an asset and it is an important source of medium-term and long-term financing. However, there are two types of leases with similar characteristics, financial leases and operating leases, which are accounted for differently. Based on research methodology and literature review about leases, the aim of the present investigation is to determine the characteristics of companies that resort to one or both types of lease simultaneously and whether there is a direct relation between the intensity of financial leases and the type of leased assets. The empirical study was carried out based on Euronext2 Lisbon companies between 2012 to 2015. Therefore, based on the results obtained, it is intended to draw conclusions about the financial information disclosed by the Entities with respect to leases.
Description
Mestrado em Contabilidade
Keywords
Locação financeira Locação operacional Contabilidade Euronext Lisboa NCRF 9/IAS 17 Financial lease Operating lease Accounting
Citation
Mendes, A. R. C. (2017). Locações operacionais e financeiras: a utilização de locação de acordo com o sector de atividade - entidades cotadas no Euronext Lisbon. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13299