40 documents found, page 1 of 4
The impact of SME financing policies on financial reporting: a case study
Lemos, Kátia; Neto, Paulo AlexandreConsidering financing crucial for the daily survival of entities, it is fundamental to understand the impact of the measures taken by companies regarding the financing obtained. Therefore, the study aims to analyse the impact of financing policies on the financial reporting of entities through an analysis of the financial statements for the year 2021 of three entities. After analysing the results, it is demonst...
Determinants of financial information disclosure online: empirical evidence in ...
Lemos, Kátia; Serra, Sara; Neves, JoãoThe rapid advancement of information technology, particularly the Internet, has significantly transformed communication and corporate reporting practices. The evolution of the Internet and Information and Communication Technologies (ICT) has enabled companies to disseminate extensive financial and non-financial information quickly and cost-effectively. Typically published on company websites, this information i...
Determinants of the Number of Key Audit Matters Disclosed: A Study of Public He...
Lemos, Natália; Serra, Sara; Silva, Lurdes; Quesado, Patrícia; Lemos, KátiaThis study aims to identify the determinants of the number of Key Audit Matters (KAM) disclosed in the audit reports, in the public health sector en-tities, from 2017 to 2021. Based on panel data, we estimate the fixed effects and random effects models, considering as determining factors the number of qualifications, the number of emphasis of matter, the gender of the audi-tor, the size of the entity, and the a...
Key Audit Matters disclosure in the Portuguese Public Health Sector
Lemos, Natália; Lemos, Kátia; Silva, Lurdes; Quesado, Patrícia; Serra, SaraPurpose: This study aims to conduct an exploratory analysis of the key audit matters disclosed in the auditor’s reports of the public business entities of the Portuguese public health sector from 2017 to 2021. Methodology: Based on the information on the National Health Service website and, considering the availability of the accountability documents, the categories of key audit matters were identified using an...
The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures
Lemos, Kátia; Serra, Sara; Barros, AmidelBased on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instru- ments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor’s fees, as well as the type of audit ...
Corporate Governance Disclosure: Empirical Evidence in the Portuguese Capital M...
Lemos, Kátia; Serra, Sara; Oliveira, PaulaThe corporate governance theme has been a subject of great debate due to the financial scandals of recent years. However, it is currently seen as a key factor for the success of organizations. This is because of the strong evolution that it has undergone over the years and the increase in financial market demands. Corporate governance is also seen as a crucial component in strengthening investor confidence. Acc...
Determinants of risks disclosure in non-financial companies. Evidence in portug...
Lemos, Kátia; Pacheco, FilipaThe present study aims to determine the level of disclosure about financial risks in Portuguese non-financial companies and to identify the determinants of the level of disclosure. To carry out this study, the research methodology used was the content analysis of the reports and accounts, for the period 2017, of 40 non-financial companies listed on Euronext Lisbon, using a disclosure index for financial risks, ...
Determinants of online-reporting on sustainable development goals: the case of ...
Monteiro, Sónia; Ribeiro, Verónica; Vilhena, Estela; Lemos, Kátia; Molho, CristianaPurpose – Some studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on...
The 2030 agenda in non-financial reporting: drivers for sustainable development...
Loureiro, Alice; Monteiro, Sónia; Aibar Guzman, Beatriz; Ribeiro, Verónica; Lemos, KátiaObjective: This study examines how the largest Portuguese companies integrate information on the Sustainable Development Goals (SDGs) in their non-financial reports, and analyses some potential drivers of SDG reporting (SDGR). Methodology: Standalone non-financial reports were collected from 2016 to 2022, resulting in a total of 161 reports from 41 companies. Through content analysis, a disclosure index was dev...
Influential factors behind SDGs related-disclosure in large Portuguese companie...
Loureiro, Alice; Monteiro, Sónia; Ribeiro, Verónica; Lemos, KátiaIn 2015, the United Nations approved the 2030 Agenda defining 17 Sustainable Development Goals (SDGs), and 169 targets. Among those, the target 12.6 encourages companies to adopt sustainable practices and to integrate sustainability information into their reporting cycle. Thus, the aim of this paper is to understand whether ISO certification is a determinant factor in SDGs reporting. Standalone non-financial re...