Reporting earnings per share: Evidence from Portuguese annual reports

Detalhes bibliográficos
Autor(a) principal: Freixinho, Catarina Alexandra Fena
Data de Publicação: 2012
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9582
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
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spelling Reporting earnings per share: Evidence from Portuguese annual reportsEarnings per ShareFinancial ReportingDisclosuresPortugalIAS 33A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThe importance of the Earnings per Share (EPS) has been increasing in the last decade and its disclosures have become more common. Still, there are no studies about EPS financial reporting in Portugal. Being so, this project offers a first analysis of EPS financial reporting in Portugal, reviewing the regulation, providing evidence on the current practices and presenting recommendations to improve them. It concludes that not all of the Portuguese companies are in compliance with regulation (IAS 33) regarding EPS; they only voluntarily disclose what is more favorable and the crisis of 2010 had a great impact on EPS amounts.NSBE - UNLFerreira, LeonorRUNFreixinho, Catarina Alexandra Fena2013-05-13T14:27:54Z2012-062012-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9582enginfo: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:RCAAP2024-03-11T03:42:47Zoai:run.unl.pt:10362/9582Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:18:54.916065Repositório 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 Reporting earnings per share: Evidence from Portuguese annual reports
title Reporting earnings per share: Evidence from Portuguese annual reports
spellingShingle Reporting earnings per share: Evidence from Portuguese annual reports
Freixinho, Catarina Alexandra Fena
Earnings per Share
Financial Reporting
Disclosures
Portugal
IAS 33
title_short Reporting earnings per share: Evidence from Portuguese annual reports
title_full Reporting earnings per share: Evidence from Portuguese annual reports
title_fullStr Reporting earnings per share: Evidence from Portuguese annual reports
title_full_unstemmed Reporting earnings per share: Evidence from Portuguese annual reports
title_sort Reporting earnings per share: Evidence from Portuguese annual reports
author Freixinho, Catarina Alexandra Fena
author_facet Freixinho, Catarina Alexandra Fena
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Freixinho, Catarina Alexandra Fena
dc.subject.por.fl_str_mv Earnings per Share
Financial Reporting
Disclosures
Portugal
IAS 33
topic Earnings per Share
Financial Reporting
Disclosures
Portugal
IAS 33
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics
publishDate 2012
dc.date.none.fl_str_mv 2012-06
2012-06-01T00:00:00Z
2013-05-13T14:27:54Z
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/10362/9582
url http://hdl.handle.net/10362/9582
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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