The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets

Detalhes bibliográficos
Autor(a) principal: Albuquerque, Fábio
Data de Publicação: 2019
Outros Autores: Rodrigues, Nuno, Texeira Quirós, Joaquín, Texeira Fernandes Justino, Maria Do Rosário
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10400.21/10001
Resumo: Artigo em revista científica internacional com arbitragem científica
id RCAP_a28119aacb72abb15f11b8d336946b24
oai_identifier_str oai:repositorio.ipl.pt:10400.21/10001
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated marketsEl conservadurismo como valor cultural que subyace a la información financiera: Evidencia empírica de las sociedades cotizadas en los mercados regulados europeosInternational accounting harmonizationConservatismCultural valuesFinancial reportingArmonización contable internacionalConservadurismoValores culturalesInformación financieraArtigo em revista científica internacional com arbitragem científicaThis paper intends to assess the existence of confirmatory variables of conservatism based on the disclosures made in the financial report. Data were collected from the annual accounts for 2013 and 2014 disclosed by 137 listed entities (non-financial groups) in the European Union (EU) stock indexes: Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)- 100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. The content analysis was used as a methodology. After applying multiple linear regression models, the findings indicate that the assessment of the conservatism based on relevance is consistent with the associations suggested in the literature. One of the main contributions of this research is the consideration of the impact of culture on financial reporting, namely through the proposal of a new proxy for the measurement of conservatism based on the financial report.Este artículo pretende evaluar la existencia de variables confirmatorias de conservadurismo basadas en las revelaciones realizadas en el informe financiero. Los datos se recogieron de los informes anuales y de las cuentas de 2013 y 2014 revelados por 137 entidades (grupos no financieros) cotizados en los índices bursátiles de la Unión Europea (UE): Portuguese Stock Index (PSI)-20, Iberian Index (IBEX)-35, Financial Times Stock Exchange (FTSE)-100, German Stock Index (DAX)-30 e Stockholm Stock Exchange (OMX)-S30. El análisis de contenido se utilizó como metodología. Después de aplicar modelos de regresión lineal múltiple, los hallazgos indican que la evaluación del conservadurismo basado en la relevancia es consistente con las asociaciones sugeridas en la literatura. Una de las principales contribuciones de esta investigación es la consideración del impacto de la cultura en la información financiera, a saber, a través de la propuesta de una nueva representación para la medición del conservadurismo basada en el informe financiero.Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración.RCIPLAlbuquerque, FábioRodrigues, NunoTexeira Quirós, JoaquínTexeira Fernandes Justino, Maria Do Rosário2019-05-14T11:53:43Z20192019-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.21/10001eng2448-8410http://dx.doi.org/10.22201/fca.24488410e.2018.1673info: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:RCAAP2023-08-03T09:59:25Zoai:repositorio.ipl.pt:10400.21/10001Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T20:18:30.313769Repositório 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 conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
El conservadurismo como valor cultural que subyace a la información financiera: Evidencia empírica de las sociedades cotizadas en los mercados regulados europeos
title The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
spellingShingle The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
Albuquerque, Fábio
International accounting harmonization
Conservatism
Cultural values
Financial reporting
Armonización contable internacional
Conservadurismo
Valores culturales
Información financiera
title_short The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
title_full The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
title_fullStr The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
title_full_unstemmed The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
title_sort The conservatism as a cultural value that underlies the financial reporting: Empirical evidence from listed companies in European regulated markets
author Albuquerque, Fábio
author_facet Albuquerque, Fábio
Rodrigues, Nuno
Texeira Quirós, Joaquín
Texeira Fernandes Justino, Maria Do Rosário
author_role author
author2 Rodrigues, Nuno
Texeira Quirós, Joaquín
Texeira Fernandes Justino, Maria Do Rosário
author2_role author
author
author
dc.contributor.none.fl_str_mv RCIPL
dc.contributor.author.fl_str_mv Albuquerque, Fábio
Rodrigues, Nuno
Texeira Quirós, Joaquín
Texeira Fernandes Justino, Maria Do Rosário
dc.subject.por.fl_str_mv International accounting harmonization
Conservatism
Cultural values
Financial reporting
Armonización contable internacional
Conservadurismo
Valores culturales
Información financiera
topic International accounting harmonization
Conservatism
Cultural values
Financial reporting
Armonización contable internacional
Conservadurismo
Valores culturales
Información financiera
description Artigo em revista científica internacional com arbitragem científica
publishDate 2019
dc.date.none.fl_str_mv 2019-05-14T11:53:43Z
2019
2019-01-01T00:00:00Z
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/10400.21/10001
url http://hdl.handle.net/10400.21/10001
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 2448-8410
http://dx.doi.org/10.22201/fca.24488410e.2018.1673
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 Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración.
publisher.none.fl_str_mv Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración.
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
_version_ 1799133448986689536

Registros relacionados