Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Dissertação |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10362/104497 |
Resumo: | This Work Project investigates materialityand its application on financial reporting. An analysis on Portuguese listed companies’ annual reports from 2018 is conducted and addresses to regulators, standard setters, professional bodiesand financial reportingusers’seeking insights on the materiality context. It is concluded that materiality disclosures rely on judgement and are associated to company’s characteristics. The vague regulation and diversity of disclosure results in lack of harmonization and comparability. It is recommendedthat regulation on materiality is reviewed such that companies have less flexibility in revealing what and the extent of information provided to annual report users about materiality. |
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Exploring materiality disclosures in financial reporting evidence from annual reports in PortugalMaterialityDisclosureFinancial reportingPortugalDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis Work Project investigates materialityand its application on financial reporting. An analysis on Portuguese listed companies’ annual reports from 2018 is conducted and addresses to regulators, standard setters, professional bodiesand financial reportingusers’seeking insights on the materiality context. It is concluded that materiality disclosures rely on judgement and are associated to company’s characteristics. The vague regulation and diversity of disclosure results in lack of harmonization and comparability. It is recommendedthat regulation on materiality is reviewed such that companies have less flexibility in revealing what and the extent of information provided to annual report users about materiality.Ferreira, LeonorRUNVara, Carolina dos Santos2020-09-22T12:44:07Z2020-01-222020-012020-01-22T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/104497TID:202492788enginfo: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:RCAAP2024-03-11T04:50:00Zoai:run.unl.pt:10362/104497Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:40:15.186984Repositório 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 |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
title |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
spellingShingle |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal Vara, Carolina dos Santos Materiality Disclosure Financial reporting Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
title_short |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
title_full |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
title_fullStr |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
title_full_unstemmed |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
title_sort |
Exploring materiality disclosures in financial reporting evidence from annual reports in Portugal |
author |
Vara, Carolina dos Santos |
author_facet |
Vara, Carolina dos Santos |
author_role |
author |
dc.contributor.none.fl_str_mv |
Ferreira, Leonor RUN |
dc.contributor.author.fl_str_mv |
Vara, Carolina dos Santos |
dc.subject.por.fl_str_mv |
Materiality Disclosure Financial reporting Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
topic |
Materiality Disclosure Financial reporting Portugal Domínio/Área Científica::Ciências Sociais::Economia e Gestão |
description |
This Work Project investigates materialityand its application on financial reporting. An analysis on Portuguese listed companies’ annual reports from 2018 is conducted and addresses to regulators, standard setters, professional bodiesand financial reportingusers’seeking insights on the materiality context. It is concluded that materiality disclosures rely on judgement and are associated to company’s characteristics. The vague regulation and diversity of disclosure results in lack of harmonization and comparability. It is recommendedthat regulation on materiality is reviewed such that companies have less flexibility in revealing what and the extent of information provided to annual report users about materiality. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-09-22T12:44:07Z 2020-01-22 2020-01 2020-01-22T00:00:00Z |
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/10362/104497 TID:202492788 |
url |
http://hdl.handle.net/10362/104497 |
identifier_str_mv |
TID:202492788 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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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 |
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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) |
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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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