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Portuguese listed companies

Reporting Comprehensive Income – Evidence from Portuguese Listed Companies

Reporting Comprehensive Income – Evidence from Portuguese Listed Companies

... Besides giving the option for the format chosen, IAS 1 also gives freedom to the company to decide on the titles given to the statements [IAS 1 paragraph 8]. In spite of this opportunity, the Board makes clear that OCI ...

26

Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies

Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies

... Regarding Portuguese companies, the research about EPS is ...by Portuguese listed companies in the years ...few companies were not complying with the ...by Portuguese ...

39

THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case

THE VALUE RELEVANCE OF INVESTMENT PROPERTY FAIR VALUE Portuguese Case

... in companies where the investment properties are not their core ...includes Portuguese listed companies subject to the mandatory adoption of IAS/IFRS since ...when companies choose ...

23

Rev. contab. finanç.  vol.26 número68

Rev. contab. finanç. vol.26 número68

... and Portuguese Listed Companies, article by Flaida Êmi- ne Alves de Souza, Reiner Alves Botinha, Pablo Rogers Silva, and Sirlei Lemes, shows that, despite the accounting choices allowed by IAS 40, ...

2

BBR, Braz. Bus. Rev.  vol.13 número6

BBR, Braz. Bus. Rev. vol.13 número6

... from companies C, G and J take a seamstress from the production line to elaborate the pilot ...hand, companies C and H reported that in their factories knowledge and consequently learning is conveyed among ...

19

Determinants of capital structure : large Portuguese companies, 1984-1988

Determinants of capital structure : large Portuguese companies, 1984-1988

... Rajan & Zingales, 1995). Tangible assets have a quantitive value in the market and creditors see these assets as guarantees in the credit operations. On other side, we have intangible assets where their value is ...

41

The determinants of corporate cash holdings: evidence from the portuguese listed firms

The determinants of corporate cash holdings: evidence from the portuguese listed firms

... Portuguese listed firms. Portuguese capital market is characterised by a weak investor protection and a higher concentration of ...of Portuguese listed ...

74

Additive manufacturing adoption in portuguese companies : case study analysis

Additive manufacturing adoption in portuguese companies : case study analysis

... the companies operate, and how the solution is being ...few companies operating with the ...for companies as everyone can now have a printer at home and print upon ...for companies with this ...

51

Impact of financial crisis on earnings management in listed companies of Portugal and UK

Impact of financial crisis on earnings management in listed companies of Portugal and UK

... earlier, companies may apply more intensively accounting gimmicks during financial stress to inflate income and deflate expenses which leads to higher disproportionate changes between the ...

68

Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

Mechanisms of corporate governance and performance: analysis of public companies listed in BM&FBovespa

... to the fact that companies with larger boards of directors tend to use their assets in a less efficiently way and profit less (YERMACK, 1996). For example, Jensen (1993) suggests that a limited number of board ...

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DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES

DETECTING ASSET IMPAIRMENT EARNINGS MANAGEMENT ON IFRS CONTEXT: SOME EVIDENCE FROM GREEK LISTED COMPANIES

... German listed companies supporting (a) the impairment decision making is highly associated with “income smoothing” policies and (b) the discretionary accounting practices within IAS 36 impairment valuation ...

6

The influence of diversity on boards on profitability: an overview across Iberian listed companies

The influence of diversity on boards on profitability: an overview across Iberian listed companies

... Regards the percentage of members on boards of external companies, both directors and boards can benefit from holding different positions on a number of boards (George, 2013). Governance mechanisms, board size, ...

7

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en 0104 530X gp 0104 530X2576 15

... between companies of the sector which feature a structure composed by the State, in the analysis we veriied a superior performance in the predominantly private companies, as opposed to the indings regarding ...

15

The use and misuse of graphs in stand-alone annual reports

The use and misuse of graphs in stand-alone annual reports

... Although there are a few studies that analyze the use of graphs in financial reports in Brazil 4 , there are no previous studies with the same focus and distortion measurement calculations in the country, to our best ...

58

The value of ISE: main studies and investor perspective

The value of ISE: main studies and investor perspective

... Accordingly, companies usually follow the pack in their sector and, by do- ing so, they are less likely to be legally sanctioned on account of having lawfully adopted prac- tices shared with most companies ...

30

The financial impact of a withdrawn ISO 9001 certificate

The financial impact of a withdrawn ISO 9001 certificate

... of Portuguese firms that lost their ISO 9001 certification in ...Therefore, Portuguese firms must deal on a daily basis with their European competitors, without the Portuguese Government being able ...

33

The information compliance indexes: the illustrative case of income taxes

The information compliance indexes: the illustrative case of income taxes

... nancial listed companies of Euronext Lisbon regulated market, with reference to the end of fiscal years 2008 and 2012, an information compliance index was performed, based on that accounting ...

28

Rev. contab. finanç.  vol.24 número62

Rev. contab. finanç. vol.24 número62

... environment, companies have still not been able to translate the benefits of corporate diversifica- tion into their capital structure, which helps to reduce the incentive to form ...

8

Performance Measurement of Turkish and  Chinese Manufacturing Firms: A Comparative  Analysis

Performance Measurement of Turkish and Chinese Manufacturing Firms: A Comparative Analysis

... Exchange) listed manufacturing companies in 2006 and ...many companies in Asia, Latin America and Eastern Europe that do not release their results in ...

13

Corporate finance in Brazil: evidence on bank lines of credit

Corporate finance in Brazil: evidence on bank lines of credit

... In Gilchrist & Himmelberg (1995), they distinguish between groups of financially constrained and unconstrained firms on the basis of size. The argument for size as a good observable measure of financial constraints ...

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