| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 931.87 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente investigação tem como objetivo quantificar a conformidade das práticas contabilísticas de mensuração e divulgação com as normas internacionais de contabilidade. Especificamente, este estudo analisa o grau do cumprimento dos requisitos de divulgação e de mensuração dos ativos fixos tangíveis de acordo com a International Accounting Standard 16 (IAS 16), integrado no Anexo às demonstrações financeiras consolidadas.
Outro objetivo consiste em analisar quais as determinantes dessa conformidade. A amostra compreende empresas portuguesas ativas, que adotem o SNC (IFRS Portugal), cujo número médio de trabalhadores do último ano seja pelo menos 50, para o ano 2021, disponíveis na plataforma SABI. Assim, durante a investigação foram realizados questionários às empresas da amostra, de forma a verificar se os requisitos da IAS 16 estão a ser cumpridos pelas entidades nacionais. Em concordância com o princípio da consistência, foram incluídas empresas cujos dados financeiros já estariam reportados na plataforma SABI, para o ano de 2022. Deste modo, a amostra compreende 166 respostas relativas a 2021 e 116 empresas de 2022. Através de um índice de cumprimento, das 282 observações, foi obtido o cumprimento médio dos requisitos da IAS 16 de 54%.
Considerando a revisão da literatura e os fundamentos de algumas teorias explicativas da divulgação, foram desenvolvidas cinco hipóteses explicativas que influenciam o nível de divulgação, nomeadamente: a dimensão da empresa, o endividamento, o tipo de auditor, a rendibilidade e a liquidez. A evidência empírica mostra que o tamanho da empresa foi a variável explicativa mais influente e na conformidade de mensuração o endividamento tende a afetá-la positivamente, sendo consistente com a teoria de agência, ou seja, a maior qualidade do relato financeiro reduz a assimetria de informação entre os agentes económicos que estão na empresa e os externos. Assim, este resultado sugere que a qualidade da informação tende a ser mais elevada e por isso menos sujeita à gestão dos resultados nas práticas de mensuração do que nas práticas de divulgação.
The present investigation aims to quantify the conformity of accounting measurement and disclosure practices with international accounting standards. Specifically, this study analyzes the degree of compliance with disclosure and measurement requirements for tangible fixed assets in accordance with International Accounting Standard 16 (IAS 16), integrated in the Notes to the consolidated financial statements. Another objective is to analyze the determinants of this conformity. The sample comprises active Portuguese companies adopting the SNC (IFRS Portugal), whose average number of employees in the last year is at least 50, for the year 2021, available on the SABI platform.Then, during the research, questionnaires were sent to the companies in the sample to check whether the requirements of IAS 16 are being met by the national entities. In line with the principle of consistency, companies were included whose financial data would already be reported on the SABI platform for 2022. The sample therefore comprises 166 responses for 2021 and 116 companies for 2022. An average compliance rate of 54% was obtained from the 282 observations. Considering the literature review and the foundations of some theories explaining disclosure, five explanatory hypotheses were developed that influence the level of disclosure, namely: company size, indebtedness, type of auditor, profitability and liquidity. The empirical evidence shows that the size of the company was the most influential explanatory variable and in measurement compliance, debt tends to affect it positively, being consistent with the agency theory, that is, the higher quality of financial reporting reduces the asymmetry of information between economic agents within the company and external ones. Thus, this result suggests that the quality of information tends to be higher and therefore less subject to results management in measurement practices than in disclosure practices.
The present investigation aims to quantify the conformity of accounting measurement and disclosure practices with international accounting standards. Specifically, this study analyzes the degree of compliance with disclosure and measurement requirements for tangible fixed assets in accordance with International Accounting Standard 16 (IAS 16), integrated in the Notes to the consolidated financial statements. Another objective is to analyze the determinants of this conformity. The sample comprises active Portuguese companies adopting the SNC (IFRS Portugal), whose average number of employees in the last year is at least 50, for the year 2021, available on the SABI platform.Then, during the research, questionnaires were sent to the companies in the sample to check whether the requirements of IAS 16 are being met by the national entities. In line with the principle of consistency, companies were included whose financial data would already be reported on the SABI platform for 2022. The sample therefore comprises 166 responses for 2021 and 116 companies for 2022. An average compliance rate of 54% was obtained from the 282 observations. Considering the literature review and the foundations of some theories explaining disclosure, five explanatory hypotheses were developed that influence the level of disclosure, namely: company size, indebtedness, type of auditor, profitability and liquidity. The empirical evidence shows that the size of the company was the most influential explanatory variable and in measurement compliance, debt tends to affect it positively, being consistent with the agency theory, that is, the higher quality of financial reporting reduces the asymmetry of information between economic agents within the company and external ones. Thus, this result suggests that the quality of information tends to be higher and therefore less subject to results management in measurement practices than in disclosure practices.
Description
Keywords
IAS 16 Ativos fixos tangíveis Divulgação e mensuração Grau de cumprimento Tangible fixed assets Compliance degree Disclosure and measurement