Portraying the Portuguese Foundation Sector: a financial statement analysis

Detalhes bibliográficos
Autor(a) principal: Fernandes, Tânia Isabel Pereira
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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spelling 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
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instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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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
repository.mail.fl_str_mv
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