Reporting comprehensive income: evidence from Portuguese listed companies

Detalhes bibliográficos
Autor(a) principal: Amorim, Catarina Falcão
Data de Publicação: 2014
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/11727
Resumo: A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
id RCAP_ba31304990782a07691fc193a0b589ad
oai_identifier_str oai:run.unl.pt:10362/11727
network_acronym_str RCAP
network_name_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository_id_str 7160
spelling Reporting comprehensive income: evidence from Portuguese listed companiesFinancial reportingComprehensive incomeIAS 1Euronext LisbonA Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThis research aims to provide evidence about Comprehensive Income and better understanding the concept, its importance and the practices of reporting. Hence, this paper analyzes the annual reports referencing 2012 of listed companies in Portugal to get insight about Comprehensive Income reporting. The findings suggest that there is one item that excels from the others, as well as one format is more common than the other. The results also suggest that despite its relevance, Comprehensive Income is noticeable compared to Net Income. Current reporting standards in force as well as legal frameworks are vague and difficult transparency and homogeneity between companies.NSBE - UNLFerreira, LeonorRUNAmorim, Catarina Falcão2014-03-19T14:35:38Z2014-012014-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/11727TID:201528312enginfo: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:RCAAP2024-03-11T03:46:21Zoai:run.unl.pt:10362/11727Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:20:30.075010Repositório 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 Reporting comprehensive income: evidence from Portuguese listed companies
title Reporting comprehensive income: evidence from Portuguese listed companies
spellingShingle Reporting comprehensive income: evidence from Portuguese listed companies
Amorim, Catarina Falcão
Financial reporting
Comprehensive income
IAS 1
Euronext Lisbon
title_short Reporting comprehensive income: evidence from Portuguese listed companies
title_full Reporting comprehensive income: evidence from Portuguese listed companies
title_fullStr Reporting comprehensive income: evidence from Portuguese listed companies
title_full_unstemmed Reporting comprehensive income: evidence from Portuguese listed companies
title_sort Reporting comprehensive income: evidence from Portuguese listed companies
author Amorim, Catarina Falcão
author_facet Amorim, Catarina Falcão
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Amorim, Catarina Falcão
dc.subject.por.fl_str_mv Financial reporting
Comprehensive income
IAS 1
Euronext Lisbon
topic Financial reporting
Comprehensive income
IAS 1
Euronext Lisbon
description A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics
publishDate 2014
dc.date.none.fl_str_mv 2014-03-19T14:35:38Z
2014-01
2014-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/11727
TID:201528312
url http://hdl.handle.net/10362/11727
identifier_str_mv TID:201528312
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
_version_ 1799137846154493952

Registros relacionados