What is the best accounting method for financial assets?

Detalhes bibliográficos
Autor(a) principal: Carvalho, Francisco Albino de
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/10362/9592
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 What is the best accounting method for financial assets?Financial assets accountingValue relevanceAvailable for saleFair value through profit or lossA 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 possibility to fulfill the lack of studies comparing methods for financial assets accounting at fair value in terms of value relevance for investors is the main contribution of this research. Such contribution is emphasized by the importance of assessing how well accounting amounts reflect information used by investors. This study compares available for sale financial assets with financial assets at fair value through profit or loss in terms of value relevance for investors. The results evidence that although accounting differently both methods provide equally strong explanatory power of security prices which favors fair value accounting.NSBE - UNLPais, CláudioRUNCarvalho, Francisco Albino de2013-05-14T09:30:53Z2012-062012-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9592enginfo: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:RCAAP2024-03-11T03:42:48Zoai:run.unl.pt:10362/9592Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:18:55.346841Repositório 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 What is the best accounting method for financial assets?
title What is the best accounting method for financial assets?
spellingShingle What is the best accounting method for financial assets?
Carvalho, Francisco Albino de
Financial assets accounting
Value relevance
Available for sale
Fair value through profit or loss
title_short What is the best accounting method for financial assets?
title_full What is the best accounting method for financial assets?
title_fullStr What is the best accounting method for financial assets?
title_full_unstemmed What is the best accounting method for financial assets?
title_sort What is the best accounting method for financial assets?
author Carvalho, Francisco Albino de
author_facet Carvalho, Francisco Albino de
author_role author
dc.contributor.none.fl_str_mv Pais, Cláudio
RUN
dc.contributor.author.fl_str_mv Carvalho, Francisco Albino de
dc.subject.por.fl_str_mv Financial assets accounting
Value relevance
Available for sale
Fair value through profit or loss
topic Financial assets accounting
Value relevance
Available for sale
Fair value through profit or loss
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
2013-05-14T09:30:53Z
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/10362/9592
url http://hdl.handle.net/10362/9592
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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