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Authors
Advisor(s)
Abstract(s)
Os sistemas de pensões existentes, nomeadamente a Segurança Social e a Caixa Geral de Aposentações, encontram-se em sérias dificuldades financeiras e físicas. Tendo em conta esta problemática e a responsabilidade das empresas na vida pós-activa dos seus empregados, pretende-se verificar a atenção dada ao nível do relato financeiro pelas entidades cotadas na Euronext Lisboa (PSI geral).
Pretende-se assim estudar, através da análise dos relatórios e contas, a divulgação da informação relativa aos planos de benefícios de reforma e a sua relação com factores explicativos desta, nomeadamente o endividamento. Para o efeito foram utilizadas numa primeira fase técnicas de análise univariada e, posteriormente, a análise bivariada, a
regressão linear e a análise de variância (ANOVA).
Os resultados empíricos, entre 2005 e 2008, sugerem que as empresas aumentaram em 7% o seu nível de divulgação de informação sobre planos de benefícios de reforma, tendo sido validadas as hipóteses de investigação que relacionam a divulgação efectuada com os factores explicativos.
The existing pension systems, namely Social Security and Social Welfare (for public employees only), are in serious financial difficulties and suffer from physical limitations. Given this problem, and the responsibility of companies in its employees life after work,this dissertation intends to verify the financial reporting done by the entities listed on Euronext Lisbon (PSI general) in that regard. The objective of this study is, through the analysis of annual reports, to verify the level of disclosure of the information related to retirement benefits plans and its relation to some explanatory factors, mainly indebtedness. To this end, some statistical techniques were used, firstly univariate analysis and, subsequently, bivariate analysis, linear regression and analysis of variance (ANOVA). Empirical results suggest that from 2005 to 2008 firms increased by 7% the level of disclosure on retirement benefit plans, which validated the research hypotheses that relate the disclosure of retirement benefits plans to the explanatory factors.
The existing pension systems, namely Social Security and Social Welfare (for public employees only), are in serious financial difficulties and suffer from physical limitations. Given this problem, and the responsibility of companies in its employees life after work,this dissertation intends to verify the financial reporting done by the entities listed on Euronext Lisbon (PSI general) in that regard. The objective of this study is, through the analysis of annual reports, to verify the level of disclosure of the information related to retirement benefits plans and its relation to some explanatory factors, mainly indebtedness. To this end, some statistical techniques were used, firstly univariate analysis and, subsequently, bivariate analysis, linear regression and analysis of variance (ANOVA). Empirical results suggest that from 2005 to 2008 firms increased by 7% the level of disclosure on retirement benefit plans, which validated the research hypotheses that relate the disclosure of retirement benefits plans to the explanatory factors.
Description
Mestrado em Contabilidade e Gestão das Instituições Financeiras
Keywords
Divulgação Benefícios de reforma Planos de pensões Planos de benefícios definidos Planos de contribuição definida Normas Internacionais de Contabilidade