Financial reporting about investment properties: evidence from Portuguese listed companies

Detalhes bibliográficos
Autor(a) principal: Araújo, Catarina Sofia Correia
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9806
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
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spelling Financial reporting about investment properties: evidence from Portuguese listed companiesInvestment propertiesCost modelFair value modelMeasurementA Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsCompanies are increasing their investment properties; however they are not disclosing the information that is required by the IAS 40. It regulates the financial reporting of those assets, it defines the scope and the models that companies may use when measuring their investments properties. This research provides insights to understand which model the companies choose (fair value or the cost model) and why. The findings suggest that the Portuguese listed companies do not provide satisfying information about investment properties, as increases the financial leverage or the age of a company, it is more likely to adopt the fair value model.NSBE - UNLFerreira, LeonorRUNAraújo, Catarina Sofia Correia2013-06-06T08:20:04Z2013-012013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9806enginfo: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:RCAAP2024-03-11T03:43:07Zoai:run.unl.pt:10362/9806Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:19:02.965681Repositório 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 Financial reporting about investment properties: evidence from Portuguese listed companies
title Financial reporting about investment properties: evidence from Portuguese listed companies
spellingShingle Financial reporting about investment properties: evidence from Portuguese listed companies
Araújo, Catarina Sofia Correia
Investment properties
Cost model
Fair value model
Measurement
title_short Financial reporting about investment properties: evidence from Portuguese listed companies
title_full Financial reporting about investment properties: evidence from Portuguese listed companies
title_fullStr Financial reporting about investment properties: evidence from Portuguese listed companies
title_full_unstemmed Financial reporting about investment properties: evidence from Portuguese listed companies
title_sort Financial reporting about investment properties: evidence from Portuguese listed companies
author Araújo, Catarina Sofia Correia
author_facet Araújo, Catarina Sofia Correia
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Araújo, Catarina Sofia Correia
dc.subject.por.fl_str_mv Investment properties
Cost model
Fair value model
Measurement
topic Investment properties
Cost model
Fair value model
Measurement
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
publishDate 2013
dc.date.none.fl_str_mv 2013-06-06T08:20:04Z
2013-01
2013-01-01T00:00:00Z
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/10362/9806
url http://hdl.handle.net/10362/9806
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.publisher.none.fl_str_mv NSBE - UNL
publisher.none.fl_str_mv NSBE - UNL
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
repository.mail.fl_str_mv
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