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Abstract(s)
A presente dissertação pretende analisar a existência de associação entre as entidades detentoras de planos de pensões e os elementos que caracterizam os planos subscritos por tais entidades, sendo objecto deste estudo os planos de pensões de benefícios definidos.
A partir de uma abordagem baseada na análise de conteúdo, e tendo como suporte
documental as Demonstrações Financeiras inseridas no Relatório e Contas
Consolidadas, a amostra deste estudo integra as entidades com valores mobiliários
admitidos à negociação na Euronext Lisboa incluídas no índice PSI-20, durante o
período compreendido entre 2005 e 2009.
Da revisão de literatura efectuada, foram definidas hipóteses de associação significativa entre determinados factores que caracterizam as referidas entidades, nomeadamente, os elementos do Balanço e da Demonstração dos Resultados relativos à dimensão, ao endividamento e à rendibilidade, e os elementos caracterizadores dos planos de pensões subscritos por tais entidades, nomeadamente, o activo total do plano, a variação anual de tais activos e o défice do plano.
Os dados recolhidos foram posteriormente submetidos a técnicas de análise univariada e bivariada, através de medidas estatísticas descritivas e do coeficiente de correlação de Spearman, respectivamente.
Os resultados encontrados sugerem a existência de uma associação significativa entre o factor relativo à dimensão e os elementos caracterizadores dos planos de pensões
seleccionados para este estudo. A referida associação, no entanto, não se verifica no que diz respeito aos factores relativos ao endividamento e à rendibilidade das entidades analisadas nesta dissertação.
This research intends to examine the possible association between the entities with pension plans and the elements that characterize the plans held by such entities, being the subject of this study the defined benefit pension plan. From an approach based on content analysis, and based on the Financial Statements included in the Annual Report and Consolidated Accounts, the sample of this study includes entities with securities admitted to trading on the Euronext Lisbon included in the PSI-20 index during the period between 2005 and 2009. From the literature review undertaken, hypotheses of a significant association were defined between certain factors that characterize those entities, particularly the elements of the Balance Sheet and Results related to the size, debt and profitability, and the characteristic features of pension plans held by such entities, namely, the total of assets of the plans, the annual variation of such assets and the deficit of the plan. The data collected was then subjected to univariate and bivariate analysis techniques, using descriptive statistics and Spearman correlation coefficient, respectively. The results suggest the existence of a significant association between the factor of the size and characteristic elements of the pension plans selected for this study. Such association, however, was not found with respect to the factors relating to debt and the cost of the entities analyzed in this dissertation.
This research intends to examine the possible association between the entities with pension plans and the elements that characterize the plans held by such entities, being the subject of this study the defined benefit pension plan. From an approach based on content analysis, and based on the Financial Statements included in the Annual Report and Consolidated Accounts, the sample of this study includes entities with securities admitted to trading on the Euronext Lisbon included in the PSI-20 index during the period between 2005 and 2009. From the literature review undertaken, hypotheses of a significant association were defined between certain factors that characterize those entities, particularly the elements of the Balance Sheet and Results related to the size, debt and profitability, and the characteristic features of pension plans held by such entities, namely, the total of assets of the plans, the annual variation of such assets and the deficit of the plan. The data collected was then subjected to univariate and bivariate analysis techniques, using descriptive statistics and Spearman correlation coefficient, respectively. The results suggest the existence of a significant association between the factor of the size and characteristic elements of the pension plans selected for this study. Such association, however, was not found with respect to the factors relating to debt and the cost of the entities analyzed in this dissertation.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Plano de pensões Dimensão Rendibilidade Endividamento Pension plans Debt Profitability Size