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Abstract(s)
O relato por segmentos (para o exterior) constitui uma ferramenta relevante para os investidores e outros stakeholders, na medida em que a informação é apresentada de forma divisional, possibilitando a realização de análises mais precisas para a tomada de decisão. No entanto, o potencial inerente ao relato por segmentos nem sempre é assegurado pelas entidades que reportam tal informação. Esta investigação tem como objetivo a caracterização e descrição das principais práticas de relato por segmentos atuais por parte das entidades não financeiras cotadas, bem como a identificação de fatores que possam influenciar o nível de divulgação de informação por segmentos. Para tal, foram analisadas as divulgações sobre segmentos apresentadas segundo a International Financial Reporting Standards (IFRS) 8 do International Accounting Standards Board (IASB) nos relatórios e contas consolidados (para o ano de 2015) de uma amostra de 91 entidades do Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) e do OMX Nordic 40 (OMX-N40). Os dados recolhidos foram analisados a partir de estatísticas descritivas, testes estatísticos não paramétricos e regressão linear múltipla. Os resultados indiciam mudanças pouco significativas nas práticas de relato por segmentos em relação ao primeiro ano de adoção da norma, em 2009. As entidades listadas em Portugal registaram resultados satisfatórios no que toca à informação divulgada para cada segmento operacional relatado e no cumprimento com a IFRS 8. Complementarmente, a dimensão e a rendibilidade apresentam-se como fatores explicativos do nível de divulgação de informação por segmentos, particularmente, o número de segmentos operacionais divulgados e o nível de divulgação das informações exigidas para cada segmento operacional, respetivamente. Os resultados obtidos nesta investigação contribuem para a literatura existente, na medida em que analisam dados mais recentes sobre as práticas de relato por segmentos de distintas entidades segundo a IFRS 8, onde se incluem as listadas em Portugal.
Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making. However, reporting entities do not always assure the inherent potential of segment reporting. This research aims to characterize and describe the main and current segment reporting practices by listed non-financial entities, as well as the identification of factors that may influence the level of segment disclosure. For this purpose, we analyzed the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB) based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) and OMX Nordic 40 (OMX-N40). Data were analyzed from descriptive statistics, non-parametric statistical tests and multiple linear regression. The findings indicate slight changes in reporting practices in relation to the first year of adoption of the standard in 2009. The entities listed in Portugal recorded satisfactory results in terms of the information disclosed for each reported operating segment and in compliance with IFRS 8. Additionally, size and profitability are factors that explain the level of segment disclosure, particularly the number of operating segments disclosed and the level of information disclosure required for each operating segment, respectively. The findings from this research contribute to the existing literature, since it analyses latest data on the segment reporting practices of entities according to IFRS 8, including those listed in Portugal.
Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making. However, reporting entities do not always assure the inherent potential of segment reporting. This research aims to characterize and describe the main and current segment reporting practices by listed non-financial entities, as well as the identification of factors that may influence the level of segment disclosure. For this purpose, we analyzed the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB) based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktienindex (DAX-30) and OMX Nordic 40 (OMX-N40). Data were analyzed from descriptive statistics, non-parametric statistical tests and multiple linear regression. The findings indicate slight changes in reporting practices in relation to the first year of adoption of the standard in 2009. The entities listed in Portugal recorded satisfactory results in terms of the information disclosed for each reported operating segment and in compliance with IFRS 8. Additionally, size and profitability are factors that explain the level of segment disclosure, particularly the number of operating segments disclosed and the level of information disclosure required for each operating segment, respectively. The findings from this research contribute to the existing literature, since it analyses latest data on the segment reporting practices of entities according to IFRS 8, including those listed in Portugal.
Description
Mestrado em Contabilidade
Keywords
Divulgações IFRS 8 Relato por segmentos Segmentos operacionais Disclosures Segment reporting Operating segments.