Reporting earnings per share: Evidence from Portuguese annual reports
Autor(a) principal: | |
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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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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 |
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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 |
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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 |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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1799137833835823104 |