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Abstract(s)
A inexistência de um modelo padronizado para a apresentação das demonstrações financeiras dificulta a análise das demonstrações financeiras por parte dos stakeholders, designadamente na análise dos resultados financeiros, sendo esta uma questão reconhecida pelo próprio International Accounting Standards Board (IASB), em virtude da flexibilidade existente na International Accounting Standards (IAS) 1. Partindo desta problemática, o presente estudo analisa os detalhes relativos às componentes de gastos e rendimentos
financeiros, bem como os fatores explicativos que respondem pelo maior nível de apresentação e divulgação de tais componentes na demonstração dos resultados e nas notas às contas, respetivamente. Para o efeito, foram analisados os relatórios e contas consolidados das entidades cotadas no Euronext Lisboa nos anos de 2005, 2010 e 2015, totalizando 118 relatórios analisados ao longo desse período. Os dados foram submetidos ao teste estatístico não paramétrico de Mann-Whitney U, tendo-se identificado indícios de que alguns fatores
explicativos influenciam o nível de apresentação dos itens de gastos e rendimentos financeiros na demonstração dos resultados, onde se incluem mais fortemente, em particular, o auditor externo, a rendibilidade, o normativo contabilístico e o período de relato da informação financeira. Relativamente à divulgação da referida informação nas notas às contas, no entanto, não foram identificados resultados que permitam suportar relações estatisticamente significativas com os referidos fatores. Esta investigação contribui para a discussão em torno da comparabilidade e compreensibilidade das demonstrações financeiras, devido à não imposição de modelos padronizados, com benefícios, entre outros, para os organismos normalizadores nessa matéria.
The lack of a standardized model for the presentation of financial statements makes it difficult for stakeholders to analyse those financial statements, particularly the analysis of financial results. This is an issue recognized by the International Accounting Standards Board (IASB) itself, which reflects the existing flexibility in International Accounting Standards (IAS) 1. Taking into account this issue, the present thesis analyses the details of components of financial expenses and incomes, as well as the explanatory factors that account for a higher level of presentation and disclosure of such components in income statements and in the notes, respectively. To this purpose, we analysed the reports and consolidated accounts of entities listed in Euronext Lisboa for the years 2005, 2010 and 2015, totaling 118 reports evaluated during this period. The data were submitted to the Mann-Whitney U non-parametric statistical test. We found evidence that some explanatory factors influence the level of presentation of financial expenses and income items in the income statement, including most strongly, in particular, the auditor, profitability, accounting standards and the reporting period of the financial information. Regarding the disclosure of such information in the notes, however, no evidence was found supporting statistically significant relationships with these factors. This research contributes to the discussion about the comparability and understandability of financial statements resulting from the non-imposition of standardized models, which benefits, among others, the standard setters.
The lack of a standardized model for the presentation of financial statements makes it difficult for stakeholders to analyse those financial statements, particularly the analysis of financial results. This is an issue recognized by the International Accounting Standards Board (IASB) itself, which reflects the existing flexibility in International Accounting Standards (IAS) 1. Taking into account this issue, the present thesis analyses the details of components of financial expenses and incomes, as well as the explanatory factors that account for a higher level of presentation and disclosure of such components in income statements and in the notes, respectively. To this purpose, we analysed the reports and consolidated accounts of entities listed in Euronext Lisboa for the years 2005, 2010 and 2015, totaling 118 reports evaluated during this period. The data were submitted to the Mann-Whitney U non-parametric statistical test. We found evidence that some explanatory factors influence the level of presentation of financial expenses and income items in the income statement, including most strongly, in particular, the auditor, profitability, accounting standards and the reporting period of the financial information. Regarding the disclosure of such information in the notes, however, no evidence was found supporting statistically significant relationships with these factors. This research contributes to the discussion about the comparability and understandability of financial statements resulting from the non-imposition of standardized models, which benefits, among others, the standard setters.
Description
Mestrado em Contabilidade
Keywords
Gastos e rendimentos financeiros Comparabilidade Compreensibilidade Financial expenditures and income Comparability Comprehensibility
Citation
Marques, L. M. F. (2017). A comparabilidade e a compreensibilidade dos gestos e rendimentos financeiros reportados pelas entidades cotadas em Portugal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16240