Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies

Detalhes bibliográficos
Autor(a) principal: Ramalhinho, Carlos
Data de Publicação: 2017
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/25876
Resumo: Earnings per Share (EPS) is the only mandatory ratio for firms and its reporting is closely regulated by IAS 33. By designing and using an index methodology, this Work Project analyses compliance in financial reporting of companies listed in the Euronext Lisbon, for the years 2012-2015. Furthermore, to determine if investors focus on EPS, a value relevance study is carried out. The level of compliance is found to be high. Firm Size, Type of Auditor, Net Income and Leverage influence the level of compliance reporting and investors closely monitor EPS value, as it is statistically value relevant.
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spelling Insights into reported earnings per share compliance and value relevance in Portuguese Listed CompaniesEarnings per shareIAS 33Reporting complianceValue relevanceEuronext LisbonDomínio/Área Científica::Ciências Sociais::Economia e GestãoEarnings per Share (EPS) is the only mandatory ratio for firms and its reporting is closely regulated by IAS 33. By designing and using an index methodology, this Work Project analyses compliance in financial reporting of companies listed in the Euronext Lisbon, for the years 2012-2015. Furthermore, to determine if investors focus on EPS, a value relevance study is carried out. The level of compliance is found to be high. Firm Size, Type of Auditor, Net Income and Leverage influence the level of compliance reporting and investors closely monitor EPS value, as it is statistically value relevant.Ferreira, LeonorRUNRamalhinho, Carlos2017-11-29T11:44:01Z2017-01-262017-01-26T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/25876TID:201713926enginfo: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:RCAAP2024-03-11T04:13:37Zoai:run.unl.pt:10362/25876Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:28:23.944605Repositório 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 Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
title Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
spellingShingle Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
Ramalhinho, Carlos
Earnings per share
IAS 33
Reporting compliance
Value relevance
Euronext Lisbon
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
title_full Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
title_fullStr Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
title_full_unstemmed Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
title_sort Insights into reported earnings per share compliance and value relevance in Portuguese Listed Companies
author Ramalhinho, Carlos
author_facet Ramalhinho, Carlos
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Ramalhinho, Carlos
dc.subject.por.fl_str_mv Earnings per share
IAS 33
Reporting compliance
Value relevance
Euronext Lisbon
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Earnings per share
IAS 33
Reporting compliance
Value relevance
Euronext Lisbon
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description Earnings per Share (EPS) is the only mandatory ratio for firms and its reporting is closely regulated by IAS 33. By designing and using an index methodology, this Work Project analyses compliance in financial reporting of companies listed in the Euronext Lisbon, for the years 2012-2015. Furthermore, to determine if investors focus on EPS, a value relevance study is carried out. The level of compliance is found to be high. Firm Size, Type of Auditor, Net Income and Leverage influence the level of compliance reporting and investors closely monitor EPS value, as it is statistically value relevant.
publishDate 2017
dc.date.none.fl_str_mv 2017-11-29T11:44:01Z
2017-01-26
2017-01-26T00:00:00Z
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/10362/25876
TID:201713926
url http://hdl.handle.net/10362/25876
identifier_str_mv TID:201713926
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
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution 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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