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Is the Financial Reporting of Listed Entities in the European Markets Influenced by Conservatism?

2017-04Book part Restricted access
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dc.contributor.authorTexeira Fernandes Justino, Maria Do Rosário
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorTexeira Quirós, Joaquín
dc.contributor.authorRodrigues, Nuno Simões
dc.date.accessioned2019-02-07T21:43:07Z
dc.date.available2019-02-07T21:43:07Z
dc.date.issued2017-04
dc.descriptionCapítulo de livropt_PT
dc.description.abstractThe influence of the accounting value of conservatism, proposed by Gray (1988) as part of the cultural relevance theory, has been widely debated in the literature. The possession of derivative financial instruments (DFI) was used as proxy to define it. This study aims to assess the existence of the explanatory variables of this accounting value, such as regional groups, firm level controls and qualitative characteristics. Content analysis was used in 2013 and 2014 annual reports and consolidated accounts disclosed by non-financial entities listed on five stock market indexes of the European Union (EU), namely: PSI-20, IBEX-35, FTSE-100, DAX-30, and OMX-S30. After the application of the selection criteria, the population of this study encompasses 137 entities. The findings indicate that conservatism differs significantly according to the regional groups, as suggested by the literature. Additionally, firm level controls such as size and profitability, as well as the fundamental qualitative characteristics, can explain conservatism. One of the main contributions of this research is to consider the impact of culture on the financial reporting, even bearing in mind the latest convergence efforts among the main accounting standard setting bodies at international level.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.isbn978-1-53611-910-7
dc.identifier.urihttp://hdl.handle.net/10400.21/9466
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherNova Ciência Publishers, Inc.pt_PT
dc.relation.publisherversionhttps://novapublishers.com/shop/advances-in-business-and-management-volume-12/pt_PT
dc.subjectQualitative characteristicspt_PT
dc.subjectConceptual frameworkpt_PT
dc.subjectAccounting harmonisationpt_PT
dc.subjectInternational accounting standardspt_PT
dc.subjectProfessional judgmentpt_PT
dc.titleIs the Financial Reporting of Listed Entities in the European Markets Influenced by Conservatism?pt_PT
dc.typebook part
dspace.entity.typePublication
oaire.citation.titleAdvances in Business and Managementpt_PT
oaire.citation.volume12pt_PT
person.familyNameTexeira Fernandes Justino
person.familyNameAlbuquerque
person.familyNameTexeira Quirós
person.familyNameSimões Rodrigues
person.givenNameMaria do Rosário
person.givenNameFábio
person.givenNameJoaquín
person.givenNameNuno
person.identifier1713364
person.identifier2083208
person.identifier3507951
person.identifier.ciencia-id4917-732B-5C33
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id601F-79BA-3BCB
person.identifier.ciencia-id251D-5D1F-0683
person.identifier.orcid0000-0002-2120-4892
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-7693-9888
person.identifier.orcid0000-0001-6109-4096
person.identifier.ridGQP-6967-2022
person.identifier.scopus-author-id55856106700
person.identifier.scopus-author-id57192316632
rcaap.rightsrestrictedAccesspt_PT
rcaap.typebookPartpt_PT
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relation.isAuthorOfPublication.latestForDiscoveryfc45d371-f939-4737-bccd-31d0d5a4eeeb

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