Publicação
Financial reporting about provisions: evidence from Portuguese listed companies
| Resumo: | This project provides evidence about the practices of financial reporting regarding provisions namely presentation, recognition, measurement and disclosure in the consolidated annual reports in 2010 and 2009 of Portuguese non-financial companies listed in the Euronext Lisbon. Moreover it updates the findings of previous literature, analyzes the compliance with IAS 37 and identifies its main issues. The findings suggest that there exists room for improvement of provisions reporting in Portugal, as requirements are in some cases not followed in full and there is unclear information, so the research recommends to regulators, preparers and users in order to address those issues. |
|---|---|
| Autores principais: | Cruz, João Guilherme de Almeida |
| Assunto: | Provisons IAS 37 Financial reporting Euronext Lisbon |
| Ano: | 2012 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | Universidade Nova de Lisboa |
| Idioma: | inglês |
| Origem: | Repositório Institucional da UNL |
| _version_ | 1868982603499962368 |
|---|---|
| author | Cruz, João Guilherme de Almeida |
| author_facet | Cruz, João Guilherme de Almeida |
| author_role | author |
| contributor_name_str_mv | Ferreira, Leonor RUN |
| country_str | PT |
| creators_json_txt | [{\"Person.name\":\"Cruz, João Guilherme de Almeida\"}] |
| datacite.contributors.contributor.contributorName.fl_str_mv | Ferreira, Leonor RUN |
| datacite.creators.creator.creatorName.fl_str_mv | Cruz, João Guilherme de Almeida |
| datacite.date.Accepted.fl_str_mv | 2012-06-01T00:00:00Z |
| datacite.date.available.fl_str_mv | 2013-05-14T10:56:48Z |
| datacite.date.embargoed.fl_str_mv | 2013-05-14T10:56:48Z |
| datacite.rights.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| datacite.subjects.subject.fl_str_mv | Provisons IAS 37 Financial reporting Euronext Lisbon |
| datacite.titles.title.fl_str_mv | Financial reporting about provisions: evidence from Portuguese listed companies |
| dc.contributor.none.fl_str_mv | Ferreira, Leonor RUN |
| dc.creator.none.fl_str_mv | Cruz, João Guilherme de Almeida |
| dc.date.Accepted.fl_str_mv | 2012-06-01T00:00:00Z |
| dc.date.available.fl_str_mv | 2013-05-14T10:56:48Z |
| dc.date.embargoed.fl_str_mv | 2013-05-14T10:56:48Z |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | http://hdl.handle.net/10362/9600 |
| dc.language.none.fl_str_mv | eng |
| dc.publisher.none.fl_str_mv | NSBE - UNL |
| dc.rights.none.fl_str_mv | http://purl.org/coar/access_right/c_abf2 |
| dc.subject.none.fl_str_mv | Provisons IAS 37 Financial reporting Euronext Lisbon |
| dc.title.fl_str_mv | Financial reporting about provisions: evidence from Portuguese listed companies |
| dc.type.none.fl_str_mv | http://purl.org/coar/resource_type/c_bdcc |
| description | This project provides evidence about the practices of financial reporting regarding provisions namely presentation, recognition, measurement and disclosure in the consolidated annual reports in 2010 and 2009 of Portuguese non-financial companies listed in the Euronext Lisbon. Moreover it updates the findings of previous literature, analyzes the compliance with IAS 37 and identifies its main issues. The findings suggest that there exists room for improvement of provisions reporting in Portugal, as requirements are in some cases not followed in full and there is unclear information, so the research recommends to regulators, preparers and users in order to address those issues. |
| dirty | 0 |
| eu_rights_str_mv | openAccess |
| format | masterThesis |
| fulltext.url.fl_str_mv | https://run.unl.pt/bitstreams/4e1850dc-172e-4751-a78a-210fcecf7012/download |
| id | run_748c724e479563c46b91dcfc1952fc02 |
| identifier.url.fl_str_mv | http://hdl.handle.net/10362/9600 |
| inst_facet_str | urn:organizationAcronym:unl{{{_:::_}}}Universidade Nova de Lisboa |
| instacron_str | unl |
| institution | Universidade Nova de Lisboa |
| instname_str | Universidade Nova de Lisboa |
| language | eng |
| network_acronym_str | run |
| network_name_str | Repositório Institucional da UNL |
| oai_identifier_str | oai:run.unl.pt:10362/9600 |
| organization_str_mv | urn:organizationAcronym:unl |
| person_str_mv | Cruz, João Guilherme de Almeida |
| publishDate | 2012 |
| publisher.none.fl_str_mv | NSBE - UNL |
| repo_facet_str | urn:repositoryAcronym:run{{{_:::_}}}Repositório Institucional da UNL |
| reponame_str | Repositório Institucional da UNL |
| repository_id_str | urn:repositoryAcronym:run |
| service_str_mv | urn:repositoryAcronym:run |
| spelling | engNSBE - UNLporThis project provides evidence about the practices of financial reporting regarding provisions namely presentation, recognition, measurement and disclosure in the consolidated annual reports in 2010 and 2009 of Portuguese non-financial companies listed in the Euronext Lisbon. Moreover it updates the findings of previous literature, analyzes the compliance with IAS 37 and identifies its main issues. The findings suggest that there exists room for improvement of provisions reporting in Portugal, as requirements are in some cases not followed in full and there is unclear information, so the research recommends to regulators, preparers and users in order to address those issues.application/pdfporFinancial reporting about provisions: evidence from Portuguese listed companiesCruz, João Guilherme de AlmeidaFerreira, LeonorHostingInstitutionOrganizationalRUNe-mailmailto:run@unl.ptrun@unl.pt2013-05-14T10:56:48Z2012-062012-06-01T00:00:00ZHandlehttp://hdl.handle.net/10362/9600http://purl.org/coar/access_right/c_abf2open accessProvisonsIAS 37Financial reportingEuronext Lisbon558906 bytesliteraturehttp://purl.org/coar/resource_type/c_bdccmaster thesishttp://purl.org/coar/access_right/c_abf2application/pdffulltexthttps://run.unl.pt/bitstreams/4e1850dc-172e-4751-a78a-210fcecf7012/download |
| spellingShingle | Financial reporting about provisions: evidence from Portuguese listed companies Cruz, João Guilherme de Almeida Provisons IAS 37 Financial reporting Euronext Lisbon |
| status | SINGLETON |
| subject.fl_str_mv | Provisons IAS 37 Financial reporting Euronext Lisbon |
| title | Financial reporting about provisions: evidence from Portuguese listed companies |
| title_full | Financial reporting about provisions: evidence from Portuguese listed companies |
| title_fullStr | Financial reporting about provisions: evidence from Portuguese listed companies |
| title_full_unstemmed | Financial reporting about provisions: evidence from Portuguese listed companies |
| title_short | Financial reporting about provisions: evidence from Portuguese listed companies |
| title_sort | Financial reporting about provisions: evidence from Portuguese listed companies |
| topic | Provisons IAS 37 Financial reporting Euronext Lisbon |
| topic_facet | Provisons IAS 37 Financial reporting Euronext Lisbon |
| url | http://hdl.handle.net/10362/9600 |
| visible | 1 |