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The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets

2019Journal article Open access
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dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorRodrigues, Nuno
dc.contributor.authorTexeira Quirós, Joaquín
dc.contributor.authorTexeira Fernandes Justino, Maria Do Rosário
dc.date.accessioned2019-05-14T11:53:43Z
dc.date.available2019-05-14T11:53:43Z
dc.date.issued2019
dc.descriptionArtigo em revista científica internacional com arbitragem científicapt_PT
dc.description.abstractThis paper intends to assess the existence of confirmatory variables of conservatism based on the disclosures made in the financial report. Data were collected from the annual accounts for 2013 and 2014 disclosed by 137 listed entities (non-financial groups) in the European Union (EU) stock indexes: Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)- 100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. The content analysis was used as a methodology. After applying multiple linear regression models, the findings indicate that the assessment of the conservatism based on relevance is consistent with the associations suggested in the literature. One of the main contributions of this research is the consideration of the impact of culture on financial reporting, namely through the proposal of a new proxy for the measurement of conservatism based on the financial report.pt_PT
dc.description.abstractEste artículo pretende evaluar la existencia de variables confirmatorias de conservadurismo basadas en las revelaciones realizadas en el informe financiero. Los datos se recogieron de los informes anuales y de las cuentas de 2013 y 2014 revelados por 137 entidades (grupos no financieros) cotizados en los índices bursátiles de la Unión Europea (UE): Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)-100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. El análisis de contenido se utilizó como metodología. Después de aplicar modelos de regresión lineal múltiple, los hallazgos indican que la evaluación del conservadurismo basado en la relevancia es consistente con las asociaciones sugeridas en la literatura. Una de las principales contribuciones de esta investigación es la consideración del impacto de la cultura en la información financiera, a saber, a través de la propuesta de una nueva representación para la medición del conservadurismo basada en el informe financiero.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.doihttp://dx.doi.org/10.22201/fca.24488410e.2018.1673pt_PT
dc.identifier.issn2448-8410
dc.identifier.urihttp://hdl.handle.net/10400.21/10001
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherUniversidad Nacional Autónoma de México, Facultad de Contaduría y Administración.pt_PT
dc.relation.ispartofseries;2
dc.relation.publisherversionhttp://www.cya.unam.mx/index.php/cyapt_PT
dc.subjectInternational accounting harmonizationpt_PT
dc.subjectConservatismpt_PT
dc.subjectCultural valuespt_PT
dc.subjectFinancial reportingpt_PT
dc.subjectArmonización contable internacionalpt_PT
dc.subjectConservadurismopt_PT
dc.subjectValores culturalespt_PT
dc.subjectInformación financierapt_PT
dc.titleThe conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated marketspt_PT
dc.title.alternativeEl conservadurismo como valor cultural que subyace a la información financiera: Evidencia empírica de las sociedades cotizadas en los mercados regulados europeospt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.conferencePlaceMéxicopt_PT
oaire.citation.endPage21pt_PT
oaire.citation.startPage1pt_PT
oaire.citation.titleContaduría y Administración
oaire.citation.volume64pt_PT
person.familyNameAlbuquerque
person.familyNameRodrigues
person.familyNameTexeira Quirós
person.familyNameTexeira Fernandes Justino
person.givenNameFábio
person.givenNameNuno
person.givenNameJoaquín
person.givenNameMaria do Rosário
person.identifier2083208
person.identifier3507951
person.identifier1713364
person.identifier.ciencia-id321C-4345-98A2
person.identifier.ciencia-id601F-79BA-3BCB
person.identifier.ciencia-id4917-732B-5C33
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0003-1980-3578
person.identifier.orcid0000-0002-7693-9888
person.identifier.orcid0000-0002-2120-4892
person.identifier.ridGQP-6967-2022
person.identifier.scopus-author-id57192316632
person.identifier.scopus-author-id55856106700
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT
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relation.isAuthorOfPublication62faa478-32c4-4315-8b2f-e4f67ab2fbbb
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