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Abstract(s)
A tecnologia trouxe-nos muitas vantagens, atualmente, as tecnologias fazem parte da rotina diária dos indivíduos e das empresas. Estes já não vivem sem a tecnologia, nem sem a ligação à Internet. Esta rede liga-nos ao resto do mundo, independentemente do local onde nos encontremos.
Ao longo destes anos temos assistido a um aumento de utilizadores da Internet, indivíduos e principalmente empresas desenvolveram a sua comunicação através deste recurso. A Internet é de longe uma das grandes invenções de todos os tempos. Provou ser muito útil e trouxe inúmeras vantagens. Tornou a comunicação mais fácil para as pessoas e para as empresas, porque é mais barata e rápida. Graças à Internet a partilha de informação é mais rápida e simples. A Internet é muito útil para as empresas uma vez que permitiu a disponibilização de Informação Financeira.
Recorrendo à Internet as empresas conseguem transmitir a informação mais rapidamente quer internamente quer externamente. As empresas estão a substituir o antigo paradigma de informação, tal como o recurso ao papel para comunicar, pelo novo paradigma – uso de Informação Tecnológica -, o que permite quebrar com os limites do papel. Esta alteração de paradigma ocorreu não só na informação financeira, mas também no trabalho diário.
Neste estudo pretendemos essencialmente analisar o relatório financeiro apresentado pelas empresas do Euronext Lisbon, qual a frequência da apresentação desta informação e, se a mesma se encontra dentro das normas dos normativos contabilísticos de divulgação de informação. Todas as empresas não financeiras do Euronext Lisbon possuem website. A disponibilização dos relatórios financeiros é de 100%, e têm-nos disponíveis, pelo menos, durante cinco anos ou mesmo mais. O relatório financeiro dos últimos dois anos foi apresentado com uma periodicidade trimestral.
Technology has a great deal of advantages, nowadays, it makes part of individuals and companies’ daily routine. Individuals or Companies can´t live without technology, neither without Internet connection. The social network connects us to the world, wherever we are. Over the last years we have seen an increase of Internet users, individuals and mainly companies that developed their means of communication using this resource. The Internet is by far one of the greatest inventions of all time. The Internet has proven to be very useful and has come with lots of advantages. The Internet has made it easy for people and companies to communicate with others because it is cheap and convenient. Thanks to the Internet, sharing information is fast and seamless. The Internet is very useful to the Companies because they use Internet to give financial information. With the use of Internet Companies can pass information faster either to internal or external people. Companies are replacing the old paradigm of information, such using paper support to communicate, by the New Paradigm – The Use of Information Technology -, it allows us to break with the limits of paper support. This change of Paradigm occurred not only in financial information, but also on the daily work. In this study, we want mainly analyze the disclosure of the financial report presented by companies in the Euronext Lisbon, what is the frequency of the disclosure of this information and if it is within the standards of normative accounting for disclosure. All Non-Financial Companies of the Euronext Lisbon own their own website. The availability of their financial reports is 100%, and they have at least available the past five years and some even more years. The financial report of the last two years its presented with a trimestral periodicity.
Technology has a great deal of advantages, nowadays, it makes part of individuals and companies’ daily routine. Individuals or Companies can´t live without technology, neither without Internet connection. The social network connects us to the world, wherever we are. Over the last years we have seen an increase of Internet users, individuals and mainly companies that developed their means of communication using this resource. The Internet is by far one of the greatest inventions of all time. The Internet has proven to be very useful and has come with lots of advantages. The Internet has made it easy for people and companies to communicate with others because it is cheap and convenient. Thanks to the Internet, sharing information is fast and seamless. The Internet is very useful to the Companies because they use Internet to give financial information. With the use of Internet Companies can pass information faster either to internal or external people. Companies are replacing the old paradigm of information, such using paper support to communicate, by the New Paradigm – The Use of Information Technology -, it allows us to break with the limits of paper support. This change of Paradigm occurred not only in financial information, but also on the daily work. In this study, we want mainly analyze the disclosure of the financial report presented by companies in the Euronext Lisbon, what is the frequency of the disclosure of this information and if it is within the standards of normative accounting for disclosure. All Non-Financial Companies of the Euronext Lisbon own their own website. The availability of their financial reports is 100%, and they have at least available the past five years and some even more years. The financial report of the last two years its presented with a trimestral periodicity.
Description
Esta versão contém as críticas e sugestões dos elementos do júri
Nota: 11 valores
Nota: 11 valores
Keywords
Relato financeiro Tecnologia Internet Utentes Euronext Lisbon Financial reporting Technology Euronext Lisbon Users