The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures
Autor(a) principal: | |
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Data de Publicação: | 2015 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10773/21156 |
Resumo: | This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors. |
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The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree culturesAccounting, harmonization, agriculture, olive, corkThis study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors.“Dimitrie Cantemir” Christian University in Bucharest2017-12-13T16:24:12Z2015-01-01T00:00:00Z2015info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10773/21156eng2393-4913 (Print) 2457-5836 (On-line)Oliveira, JonasAzevedo, GraçaOliveira, MartaAlmeida, Sandrainfo: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:RCAAP2024-02-22T11:36:49Zoai:ria.ua.pt:10773/21156Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T02:53:50.634121Repositório 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 |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
title |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
spellingShingle |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures Oliveira, Jonas Accounting, harmonization, agriculture, olive, cork |
title_short |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
title_full |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
title_fullStr |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
title_full_unstemmed |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
title_sort |
The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures |
author |
Oliveira, Jonas |
author_facet |
Oliveira, Jonas Azevedo, Graça Oliveira, Marta Almeida, Sandra |
author_role |
author |
author2 |
Azevedo, Graça Oliveira, Marta Almeida, Sandra |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Oliveira, Jonas Azevedo, Graça Oliveira, Marta Almeida, Sandra |
dc.subject.por.fl_str_mv |
Accounting, harmonization, agriculture, olive, cork |
topic |
Accounting, harmonization, agriculture, olive, cork |
description |
This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that the items which showed significant changes in the transition from the previous accounting frame of reference to the Portuguese Accounting Standardization System are mainly those regarding to biological assets, inventories, liabilities, current ratio, and return on assets. The adoption of the Portuguese Accounting Standardization System has led generally to less conservative accounting practices, indicating that characteristics of code-law countries such as cultural aspects and country enforcement regimes did not influence the adoption of IAS/IFRS-based accounting standards by Portuguese unlisted companies in the cork and olive tree culture sectors. |
publishDate |
2015 |
dc.date.none.fl_str_mv |
2015-01-01T00:00:00Z 2015 2017-12-13T16:24:12Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10773/21156 |
url |
http://hdl.handle.net/10773/21156 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
2393-4913 (Print) 2457-5836 (On-line) |
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 |
“Dimitrie Cantemir” Christian University in Bucharest |
publisher.none.fl_str_mv |
“Dimitrie Cantemir” Christian University in Bucharest |
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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1799137590498033664 |