Voluntary disclosure of financial ratios: evidence from portuguese listed companies
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/22350 |
Resumo: | While financial ratios are a useful tool to provide financial information, their disclosure remains mostly voluntary. This Work Project studies the extent, presentation and determinants of voluntary disclosure of financial ratios in the annual reports of 43 Portuguese listed companies. Results show that, on average, ratio disclosure is low, there is great disparity in terminology and there is some discrepancy in presentational features. Only the external auditor being one of the Big Four is significantly associated with higher disclosure. These conclusions alert to the need for tighter guidelines on extent, computation and presentation of financial ratios voluntarily disclosed. |
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Voluntary disclosure of financial ratios: evidence from portuguese listed companiesVoluntary disclosureFinancial ratiosAnnual reportsPortuguese listed companiesDomínio/Área Científica::Ciências Sociais::Economia e GestãoWhile financial ratios are a useful tool to provide financial information, their disclosure remains mostly voluntary. This Work Project studies the extent, presentation and determinants of voluntary disclosure of financial ratios in the annual reports of 43 Portuguese listed companies. Results show that, on average, ratio disclosure is low, there is great disparity in terminology and there is some discrepancy in presentational features. Only the external auditor being one of the Big Four is significantly associated with higher disclosure. These conclusions alert to the need for tighter guidelines on extent, computation and presentation of financial ratios voluntarily disclosed.Ferreira, LeonorRUNBatista, Inês de Figueiredo Tavares2017-08-01T09:16:56Z2017-01-202017-01-20T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfhttp://hdl.handle.net/10362/22350TID:201714663enginfo: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:RCAAP2024-03-11T04:09:47Zoai:run.unl.pt:10362/22350Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:27:14.476066Repositório 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 |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
title |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
spellingShingle |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies Batista, Inês de Figueiredo Tavares Voluntary disclosure Financial ratios Annual reports Portuguese listed companies Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
title_full |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
title_fullStr |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
title_full_unstemmed |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
title_sort |
Voluntary disclosure of financial ratios: evidence from portuguese listed companies |
author |
Batista, Inês de Figueiredo Tavares |
author_facet |
Batista, Inês de Figueiredo Tavares |
author_role |
author |
dc.contributor.none.fl_str_mv |
Ferreira, Leonor RUN |
dc.contributor.author.fl_str_mv |
Batista, Inês de Figueiredo Tavares |
dc.subject.por.fl_str_mv |
Voluntary disclosure Financial ratios Annual reports Portuguese listed companies Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Voluntary disclosure Financial ratios Annual reports Portuguese listed companies Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
While financial ratios are a useful tool to provide financial information, their disclosure remains mostly voluntary. This Work Project studies the extent, presentation and determinants of voluntary disclosure of financial ratios in the annual reports of 43 Portuguese listed companies. Results show that, on average, ratio disclosure is low, there is great disparity in terminology and there is some discrepancy in presentational features. Only the external auditor being one of the Big Four is significantly associated with higher disclosure. These conclusions alert to the need for tighter guidelines on extent, computation and presentation of financial ratios voluntarily disclosed. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-08-01T09:16:56Z 2017-01-20 2017-01-20T00:00:00Z |
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/10362/22350 TID:201714663 |
url |
http://hdl.handle.net/10362/22350 |
identifier_str_mv |
TID:201714663 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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info:eu-repo/semantics/openAccess |
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openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.source.none.fl_str_mv |
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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 |
reponame_str |
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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