Value relevance of financial assets

Detalhes bibliográficos
Autor(a) principal: Gomes, Diana Monteiro
Data de Publicação: 2009
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/9481
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 Value relevance of financial assetsValue relevanceFair value accountingFinancial instrumentsUnrealized fair value gains and lossesA 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 study’s proposal is to examine for the Portuguese market, the value relevance of unrealized fair value gains and losses of financial assets, namely for financial instruments at fair value through profit and loss (which includes held-for-trading securities) and for available-for-sale financial assets. The objective is to obtain a perception of how well stock prices and returns reflect the fair value changes of these two financial assets. For a sample of Portuguese listed companies in a 2005-2007 period, no significant evidence is found regarding the value relevance of both cumulative and incremental unrealized fair value gains and losses associated to the two analyzed financial instruments. Several underlying factors for these results are presented, based on prior research.NSBE - UNLPais, CláudioRUNGomes, Diana Monteiro2013-05-07T13:10:49Z2009-062009-06-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/9481enginfo: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:RCAAP2024-03-11T03:42:35Zoai:run.unl.pt:10362/9481Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:18:51.481922Repositório 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 Value relevance of financial assets
title Value relevance of financial assets
spellingShingle Value relevance of financial assets
Gomes, Diana Monteiro
Value relevance
Fair value accounting
Financial instruments
Unrealized fair value gains and losses
title_short Value relevance of financial assets
title_full Value relevance of financial assets
title_fullStr Value relevance of financial assets
title_full_unstemmed Value relevance of financial assets
title_sort Value relevance of financial assets
author Gomes, Diana Monteiro
author_facet Gomes, Diana Monteiro
author_role author
dc.contributor.none.fl_str_mv Pais, Cláudio
RUN
dc.contributor.author.fl_str_mv Gomes, Diana Monteiro
dc.subject.por.fl_str_mv Value relevance
Fair value accounting
Financial instruments
Unrealized fair value gains and losses
topic Value relevance
Fair value accounting
Financial instruments
Unrealized fair value gains and losses
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 2009
dc.date.none.fl_str_mv 2009-06
2009-06-01T00:00:00Z
2013-05-07T13:10:49Z
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/10362/9481
url http://hdl.handle.net/10362/9481
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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