Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector

Detalhes bibliográficos
Autor(a) principal: Ludovico, Nuno Miguel Mantas
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9844
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 Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sectorFinancial instrumentsIAS/IFRSFinancial reportingPortuguese banksA Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and EconomicsFinancial instruments, and the underlying accounting regulation and reporting disclosure in the financial statements of banks, have been subject to great uncertainties and major changes. This paper aims at analyzing the impacts of the new regulation about financial instruments and to assess their current disclosure in the annual reports in the Portuguese banking sector. The sample consists of fourteen banks in the different sectors. This research reveals that IFRS 9 will turn the accounting of financial instruments more transparent and easy to compare among banks and that currently disclosure are related to the characteristics of banks and the economic cycle.NSBE - UNLFerreira, LeonorRUNLudovico, Nuno Miguel Mantas2013-06-07T10:59:02Z2013-012013-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9844enginfo: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:RCAAP2024-03-11T03:43:11Zoai:run.unl.pt:10362/9844Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:19:04.524302Repositório 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 Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
title Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
spellingShingle Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
Ludovico, Nuno Miguel Mantas
Financial instruments
IAS/IFRS
Financial reporting
Portuguese banks
title_short Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
title_full Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
title_fullStr Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
title_full_unstemmed Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
title_sort Regulation and disclosure about financial instruments: evidence on financial reporting in the Portuguese banking sector
author Ludovico, Nuno Miguel Mantas
author_facet Ludovico, Nuno Miguel Mantas
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor
RUN
dc.contributor.author.fl_str_mv Ludovico, Nuno Miguel Mantas
dc.subject.por.fl_str_mv Financial instruments
IAS/IFRS
Financial reporting
Portuguese banks
topic Financial instruments
IAS/IFRS
Financial reporting
Portuguese banks
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 2013
dc.date.none.fl_str_mv 2013-06-07T10:59:02Z
2013-01
2013-01-01T00:00:00Z
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/10362/9844
url http://hdl.handle.net/10362/9844
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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