LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL
Autor(a) principal: | |
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Data de Publicação: | 2006 |
Outros Autores: | |
Tipo de documento: | Artigo de conferência |
Idioma: | spa |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10174/6158 |
Resumo: | The purpose of this paper is to assess the degree of material harmonization between the Portuguese accounting practices and IASB international accounting standards. We analyse exhaustively the Portuguese practices and the most recent modifications on international accounting standards. In this paper, the accounting topics which were analysed more frequently in previous studies and are generally referred as problematic accounting areas were selected for further research. Our sample includes 237 disclosure and measurement practices over 14 accounting categories. The methodology used in this research proposes to measure the similarities or differences between the accounting practices of 37 Portuguese groups and the recommendations of the IFRS. We attempt to do an itemby- item comparison in the selected categories. The Jaccard coefficient is calculated and the discrimination for the different categories is ranked accordingly. The results indicate that diversity exists among Portuguese accounting practices and international accounting standards. The flexibility of the regulation concerning some concepts and methods contributes to the Portuguese diversity and compromises comparability issues. Given these results, we indicate the accounting items and categories that need future intervention from Portuguese regulators. |
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LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DELAccounting regulationinternational accounting standardsThe purpose of this paper is to assess the degree of material harmonization between the Portuguese accounting practices and IASB international accounting standards. We analyse exhaustively the Portuguese practices and the most recent modifications on international accounting standards. In this paper, the accounting topics which were analysed more frequently in previous studies and are generally referred as problematic accounting areas were selected for further research. Our sample includes 237 disclosure and measurement practices over 14 accounting categories. The methodology used in this research proposes to measure the similarities or differences between the accounting practices of 37 Portuguese groups and the recommendations of the IFRS. We attempt to do an itemby- item comparison in the selected categories. The Jaccard coefficient is calculated and the discrimination for the different categories is ranked accordingly. The results indicate that diversity exists among Portuguese accounting practices and international accounting standards. The flexibility of the regulation concerning some concepts and methods contributes to the Portuguese diversity and compromises comparability issues. Given these results, we indicate the accounting items and categories that need future intervention from Portuguese regulators.XVI Jornadas Luso Espanholas de Gestão Científica2012-11-30T16:27:05Z2012-11-302006-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/conferenceObjecthttp://hdl.handle.net/10174/6158http://hdl.handle.net/10174/6158spaFialho Silva, A. e Milanês, P. (2006): “La armonización contable material: evidencia empírica del caso Português”, XVI Jornadas Luso Espanholas de Gestão Científica, Universidade de Évora, Portugal.simnaonaoafialho@uevora.ptnd256Fialho Silva, AnaMilanés Montero, Patriciainfo: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:RCAAP2024-01-03T18:39:33Zoai:dspace.uevora.pt:10174/6158Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T00:58:25.487409Repositório 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 |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
title |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
spellingShingle |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL Fialho Silva, Ana Accounting regulation international accounting standards |
title_short |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
title_full |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
title_fullStr |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
title_full_unstemmed |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
title_sort |
LA ARMONIZACION CONTABLE MATERIAL: EVIDENCIA EMPÍRICA DEL |
author |
Fialho Silva, Ana |
author_facet |
Fialho Silva, Ana Milanés Montero, Patricia |
author_role |
author |
author2 |
Milanés Montero, Patricia |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Fialho Silva, Ana Milanés Montero, Patricia |
dc.subject.por.fl_str_mv |
Accounting regulation international accounting standards |
topic |
Accounting regulation international accounting standards |
description |
The purpose of this paper is to assess the degree of material harmonization between the Portuguese accounting practices and IASB international accounting standards. We analyse exhaustively the Portuguese practices and the most recent modifications on international accounting standards. In this paper, the accounting topics which were analysed more frequently in previous studies and are generally referred as problematic accounting areas were selected for further research. Our sample includes 237 disclosure and measurement practices over 14 accounting categories. The methodology used in this research proposes to measure the similarities or differences between the accounting practices of 37 Portuguese groups and the recommendations of the IFRS. We attempt to do an itemby- item comparison in the selected categories. The Jaccard coefficient is calculated and the discrimination for the different categories is ranked accordingly. The results indicate that diversity exists among Portuguese accounting practices and international accounting standards. The flexibility of the regulation concerning some concepts and methods contributes to the Portuguese diversity and compromises comparability issues. Given these results, we indicate the accounting items and categories that need future intervention from Portuguese regulators. |
publishDate |
2006 |
dc.date.none.fl_str_mv |
2006-01-01T00:00:00Z 2012-11-30T16:27:05Z 2012-11-30 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/conferenceObject |
format |
conferenceObject |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10174/6158 http://hdl.handle.net/10174/6158 |
url |
http://hdl.handle.net/10174/6158 |
dc.language.iso.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
Fialho Silva, A. e Milanês, P. (2006): “La armonización contable material: evidencia empírica del caso Português”, XVI Jornadas Luso Espanholas de Gestão Científica, Universidade de Évora, Portugal. sim nao nao afialho@uevora.pt nd 256 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
XVI Jornadas Luso Espanholas de Gestão Científica |
publisher.none.fl_str_mv |
XVI Jornadas Luso Espanholas de Gestão Científica |
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 |
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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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