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- W3184572842 abstract "Portuguese Abstract: A inexistencia de um modelo padronizado para a apresentacao das demonstracoes financeiras dificulta sua analise por parte dos stakeholders, designadamente dos resultados financeiros, em virtude da flexibilidade existente na International Accounting Standards (ias) 1. Perante esta premissa, questiona-se a possibilidade de comparar demonstracoes financeiras entre distintas entidades sem o recurso a ajustamentos adicionais e casuisticos. No sentido de contribuir para a discussao em torno da tematica, este estudo analisa o grau de detalhe e os fatores determinantes da apresentacao dos itens de gastos e rendimentos financeiros reportados na face da demonstracao dos resultados por natureza. Os dados foram recolhidos atraves dos relatorios e contas consolidados das entidades cotadas no Euronext Lisboa nos anos de 2005, 2010 e 2015, totalizando 118 relatorios ao longo desse periodo. Foram criados indices de apresentacao para possibilitar a analise atraves de testes bivariados (Mann-Whitney-U). Os resultados sugerem que um conjunto ainda expressivo de determinantes respondem pelos diferentes niveis de detalhe divulgados na demonstracao dos resultados em materia de gastos e rendimentos financeiros, nomeadamente a auditoria externa, a rendibilidade, a normalizacao contabilistica, o periodo de relato (parcialmente) e a apresentacao do resultado financeiro.English Abstract: The lack of a standardized model for the presentation of the financial statements makes it difficult for stakeholders to analyze them, particularly for financial results, due to the flexibility prescribed by the International Accounting Standards (ias) 1. Given this, the possibility of comparing financial statements amongst different entities without the use of additional and casuistic adjustments is questioned. In order to contribute to the discussion around this theme, this study analyzes the degree of detail and the determinants of the presentation of items of expenses and financial income reported in the face of the income statement by nature. Data were collected through the consolidated reports and accounts of entities listed on Euronext Lisbon in the years 2005, 2010 and 2015, comprising 118 reports during that period. Presentation indices were created to allow the analysis through bivariate tests (Mann-Whitney-U). The results suggest that a still significant set of determinants respond to the different levels of detail disclosed in the income statement for financial expenses and income, namely the external auditing, profitability, accounting standardization, the reporting period (partially) and the presentation of the financial result." @default.
- W3184572842 created "2021-08-02" @default.
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- W3184572842 date "2018-03-10" @default.
- W3184572842 modified "2023-09-28" @default.
- W3184572842 title "Os gastos e rendimentos financeiros reportados pelas entidades cotadas em Portugal (The Financial Expenses and Incomes Reported by the Listed Entities in Portugal)" @default.
- W3184572842 hasPublicationYear "2018" @default.
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