[PDF] Top 20 The determinants and consequences of voluntary disclosure in Portuguese listed companies
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The determinants and consequences of voluntary disclosure in Portuguese listed companies
... pertinence of this study derives from the fact that, as stated in paragraph 13 of the Conceptual Framework of the SNC (2009), financial statements do not provide all ... See full document
50
Determinants of risk reporting by portuguese and spanish non-finance companies
... as the legal environment. Moreover, findings reveal that in periods of financial distress visible companies operating in a country with weaker legal environment disclose more RRD to ... See full document
39
The impact of IFRS 15 on the telecommunications sector - The case of Portuguese and Spanish listed companies
... However, the relevance of the telecommunications sector can be even more evident when you analyze the contribution of the telecommunications sector to the IASB “Due ... See full document
59
Insights into Reported Earnings per Share Compliance and Value Relevance in Portuguese Listed Companies
... investigating the reporting of 101 disclosure items, were tested by Mutawaa & Hewaidy ...found in this study, while the type of industry was a significant factor influencing ... See full document
39
Financial reporting about provisions: evidence from Portuguese listed companies
... regulators, in terms of standards a slight improvement of the weakest points, namely a strong clarification of what is defined as qualitative ...managers and accountants), ... See full document
34
Treasury stocks: evidence from Portuguese listed companies in 2010
... Concerning the literature about Portugal, which is the focus of this work project, the existence of two different types of study, can be ...argued. The majority is ... See full document
38
Impairment of tangible fixed assets in the Portuguese listed companies: disclosures
... amount of an asset is below its carrying amount, “an impairment loss shall be recognized immediately in profit or loss, unless the asset is carried at revalued amount in accordance with ... See full document
35
Compliance with intangible assets disclosure requirements: study of Portuguese non-financial companies
... Devalle and Rizzato (2014) analysed the quality determinants of mandatory disclosure of IAS 38 – Intangible Assets, based on a sample of 165 Italian Stock Exchange ...2010 ... See full document
39
Essays on life cycle, voluntary disclosure and the cost of capital of brazilian companies
... on voluntary disclosure, cost of equity capital and also on the relationship between ...sample of non-financial Brazilian listed firms covered by analysts between 2008 ... See full document
81
Determinantes do disclosure ambiental das empresas de materiais básicos listadas na BM&FBovespa / Determinants of the environmental disclosure of basic material companies listed on the BM&FBovespa
... analyze the determinants of environmental disclosure through the sustainability reports presented by the basic material companies listed on BM & ...FBovespa. ... See full document
18
A Work Project, presented as part of the requirements for the Award of a Master’s Degree in Management from NOVA – School of Business and Economics Voluntary Disclosure of Financial Ratios: Evidence from Portuguese Listed Companies
... levels of disclosure of financial ...increased disclosure by ...levels of voluntary disclosure, government ownership was positively associated with higher levels of ... See full document
26
Capital structure of listed Portuguese companies: determinants of debt adjustment
... The empiIical evidence obtained in this study lets us conclude that leveI of tangible assets, and above ali company size, are relevant specific determinants for listed Portuguese compa[r] ... See full document
24
Determinants of Structure of Corporate Governance Disclosure in Portugal
... definition of corporate governance has been associated with the “principal-agent” or “agency” problem, which occurs when there are conflicts of interests between shareholders, managers, creditors ... See full document
23
Voluntary Disclosure in Business Life Cycles Stages
... achieve the proposed objective, audio conference transcripts and accounting data of companies with shares traded on the B3 stock exchange were used (Brasil, Bolsa, Balcão) between ... See full document
20
IFRS adoption in China and its implication: the case of Chinese listed companies
... discuss and work out the international accounting standards that became suitable on a global scale to ...use. The Chinese institute of certified public accountants (CICPA) joined the ... See full document
77
Dividend Policy, Ownership Structure and Debt Financing: Evidence from Portuguese Listed Companies
... contrast, in continental Europe, the scenario is quite different. The ownership structures of companies are concentrated and large shareholders have huge incentives and ... See full document
58
Voluntary Disclosure in Business Life Cycles Stages
... Resultados: Os resultados indicam que as audioconferências têm relação com os estágios de ciclo de vida empresarial de maturidade e declínio, o que demonstra que as empresas no [r] ... See full document
20
Initial underpricing and the Lisbon Euronext-listed companies
... at the beginning of this study, the IPO market is assuming growing importance in terms of economic ...effective and active IPO market is a pre-condition for the ... See full document
8
Determinants of capital structure : large Portuguese companies, 1984-1988
... gap in the selected years about the factors that influence the capital structure decisions for Portuguese ...companies. The results provided by the multiple linear ... See full document
41
The determinants of portuguese salaries
... (2010), the Wage Schooling Locus has three properties: (1) it is upward sloping, implying that higher levels of education lead to higher salaries, as long as the financial gains determine educational ... See full document
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