Portraying the Portuguese Foundation Sector: a financial statement analysis
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/17221 |
Resumo: | Foundations’ importance in the actual economy has been increasingly recognized. This work project assesses the impact of the new legal framework in the foundations’ financial reporting and offers a financial statement analysis of the Portuguese foundational sector. It unveils links between financial performance and characteristics of foundations, and profiles foundations in three clusters, each with different approaches to disclosure, volunteer workforce, and taxes. It is concluded that foundations are not respecting the benefits trusted to them, calling for a tighter control to their financial reporting, and that even though that slowly, the sector is expected to continue growing. |
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Portraying the Portuguese Foundation Sector: a financial statement analysisFoundationsFinancial reportingFinancial analysisPortugalDomínio/Área Científica::Ciências Sociais::Economia e GestãoFoundations’ importance in the actual economy has been increasingly recognized. This work project assesses the impact of the new legal framework in the foundations’ financial reporting and offers a financial statement analysis of the Portuguese foundational sector. It unveils links between financial performance and characteristics of foundations, and profiles foundations in three clusters, each with different approaches to disclosure, volunteer workforce, and taxes. It is concluded that foundations are not respecting the benefits trusted to them, calling for a tighter control to their financial reporting, and that even though that slowly, the sector is expected to continue growing.Ferreira, LeonorRUNFernandes, Tânia Isabel Pereira2016-05-11T13:12:47Z2016-012016-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/17221TID:201528290enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T03:54:57Zoai:run.unl.pt:10362/17221Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:23:49.345682Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
title |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
spellingShingle |
Portraying the Portuguese Foundation Sector: a financial statement analysis Fernandes, Tânia Isabel Pereira Foundations Financial reporting Financial analysis Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
title_full |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
title_fullStr |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
title_full_unstemmed |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
title_sort |
Portraying the Portuguese Foundation Sector: a financial statement analysis |
author |
Fernandes, Tânia Isabel Pereira |
author_facet |
Fernandes, Tânia Isabel Pereira |
author_role |
author |
dc.contributor.none.fl_str_mv |
Ferreira, Leonor RUN |
dc.contributor.author.fl_str_mv |
Fernandes, Tânia Isabel Pereira |
dc.subject.por.fl_str_mv |
Foundations Financial reporting Financial analysis Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Foundations Financial reporting Financial analysis Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
Foundations’ importance in the actual economy has been increasingly recognized. This work project assesses the impact of the new legal framework in the foundations’ financial reporting and offers a financial statement analysis of the Portuguese foundational sector. It unveils links between financial performance and characteristics of foundations, and profiles foundations in three clusters, each with different approaches to disclosure, volunteer workforce, and taxes. It is concluded that foundations are not respecting the benefits trusted to them, calling for a tighter control to their financial reporting, and that even though that slowly, the sector is expected to continue growing. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-05-11T13:12:47Z 2016-01 2016-01-01T00:00:00Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10362/17221 TID:201528290 |
url |
http://hdl.handle.net/10362/17221 |
identifier_str_mv |
TID:201528290 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.source.none.fl_str_mv |
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
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RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
collection |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
repository.name.fl_str_mv |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137874570903552 |