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Three essays on the culture and professional judgment in Accounting

2016Book Restricted access
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dc.contributor.authorTexeira Fernandes Justino, Maria Do Rosário
dc.contributor.authorAlbuquerque, Fábio
dc.contributor.authorTexeira Quirós, Joaquín
dc.date.accessioned2018-02-28T19:01:49Z
dc.date.available2018-02-28T19:01:49Z
dc.date.issued2016
dc.description.abstractThree essays on the culture and the professional judgment is a book composed by three different papers, which were written by several authors who can be also considered this book’s authors. Despite their previous publication in different journals, we have decided to gather them in this project in order to present different perspectives of this theme in a single document. The first one presents one example of the Gray’s (1988) model application using the data extracted from the comment letters received by the International Accounting Standards Board (IASB) in the scope of a review process of the International Accounting Standard (IAS) 39 - Financial Instruments: Recognition and Measurement. The second makes use of a survey and intends to demonstrate how the financial statements can be differently presented according to the professional judgement. Finally, the main aspect to be highlighted regarding the third paper is the focus on the decision in terms of the financing options from the perspective of the owners of the Small and Medium-sized (SMEs) entities. Data from annual account reports and a survey were jointly used within this empirical research. The criterion for the selection made for this book were based on the differences in terms of the underlying issues as well as the different methodological approaches.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.isbn978-3-659-90466-0
dc.identifier.isbn365990466X
dc.identifier.urihttp://hdl.handle.net/10400.21/8162
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.publisherLAP - Lambert Academic Publishingpt_PT
dc.subjectFinancial instrumentspt_PT
dc.subjectSMEs' financing optionspt_PT
dc.subjectProfessional judgmentpt_PT
dc.subjectCulturept_PT
dc.subjectAccounting valuespt_PT
dc.titleThree essays on the culture and professional judgment in Accountingpt_PT
dc.typebook
dspace.entity.typePublication
person.familyNameTexeira Fernandes Justino
person.familyNameAlbuquerque
person.familyNameTexeira Quirós
person.givenNameMaria do Rosário
person.givenNameFábio
person.givenNameJoaquín
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.orcid0000-0002-2120-4892
person.identifier.orcid0000-0001-8877-9634
person.identifier.orcid0000-0002-7693-9888
person.identifier.ridGQP-6967-2022
person.identifier.scopus-author-id55856106700
person.identifier.scopus-author-id57192316632
rcaap.rightsrestrictedAccesspt_PT
rcaap.typebookpt_PT
relation.isAuthorOfPublicationcb6e4562-7c1c-47f8-9a66-dbb24dce47c6
relation.isAuthorOfPublication26fb9500-7aa0-4e26-85d0-9dac4a581202
relation.isAuthorOfPublicationfc45d371-f939-4737-bccd-31d0d5a4eeeb
relation.isAuthorOfPublication.latestForDiscovery26fb9500-7aa0-4e26-85d0-9dac4a581202

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