Financial reporting about provisions: evidence from Portuguese listed companies

Detalhes bibliográficos
Autor(a) principal: Cruz, João Guilherme de Almeida
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/10362/9600
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 Financial reporting about provisions: evidence from Portuguese listed companiesProvisonsIAS 37Financial reportingEuronext LisbonA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsThis project provides evidence about the practices of financial reporting regarding provisions namely presentation, recognition, measurement and disclosure in the consolidated annual reports in 2010 and 2009 of Portuguese non-financial companies listed in the Euronext Lisbon. Moreover it updates the findings of previous literature, analyzes the compliance with IAS 37 and identifies its main issues. The findings suggest that there exists room for improvement of provisions reporting in Portugal, as requirements are in some cases not followed in full and there is unclear information, so the research recommends to regulators, preparers and users in order to address those issues.NSBE - UNLFerreira, LeonorRUNCruz, João Guilherme de Almeida2013-05-14T10:56:48Z2012-062012-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9600enginfo: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:RCAAP2024-03-11T03:42:49Zoai:run.unl.pt:10362/9600Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:18:55.686662Repositório 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 Financial reporting about provisions: evidence from Portuguese listed companies
title Financial reporting about provisions: evidence from Portuguese listed companies
spellingShingle Financial reporting about provisions: evidence from Portuguese listed companies
Cruz, João Guilherme de Almeida
Provisons
IAS 37
Financial reporting
Euronext Lisbon
title_short Financial reporting about provisions: evidence from Portuguese listed companies
title_full Financial reporting about provisions: evidence from Portuguese listed companies
title_fullStr Financial reporting about provisions: evidence from Portuguese listed companies
title_full_unstemmed Financial reporting about provisions: evidence from Portuguese listed companies
title_sort Financial reporting about provisions: evidence from Portuguese listed companies
author Cruz, João Guilherme de Almeida
author_facet Cruz, João Guilherme de Almeida
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Cruz, João Guilherme de Almeida
dc.subject.por.fl_str_mv Provisons
IAS 37
Financial reporting
Euronext Lisbon
topic Provisons
IAS 37
Financial reporting
Euronext Lisbon
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
2013-05-14T10:56:48Z
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/10362/9600
url http://hdl.handle.net/10362/9600
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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