| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.32 MB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Desde os Finais do século XIX e princípios do século XX têm sido publicados artigos,
livros e estudos por imensos autores, assim como uma grande quantidade de legislação
acerca do Goodwill. Estas publicações têm tido alguma concordância entre si, mas
também se têm verificado algumas divergências. Até mesmo na designação atribuída ao
Goodwill existe discordância.
Este estudo surge devido à subjetividade das normas na mensuração subsequente do
Goodwill adquirido e à forma como a subjetividade é explorada pelos gestores com o
intuito de manipular resultados.
Quanto à parte empírica, é analisado o impacto das operações que envolvam Goodwill
no total do ativo, assim como a evolução do Goodwill durante seis anos de estudo
comparando com a evolução das vendas, do número de trabalhadores e do valor total do
ativo. Os resultados obtidos pelas empresas serão analisados na perspetiva de se foram
ou não influenciados pelas perdas por imparidade em Goodwill. Para analisar o impacto
das imparidades do Goodwill na estratégia de crescimento foram escolhidos o resultado
por ação e a evolução do valor da ação, durante os seis anos de estudo. Outro ponto de
análise será a alteração ou não dos critérios contabilísticos aquando das alterações no
conselho de administração, focalizando-se o método que é utilizado nos teste de
imparidade para o Goodwill.
No desenvolvimento do estudo identificam-se duas técnicas de manipulação de
resultados que, na parte final do estudo empírico, com análise dos dados referidos
anteriormente, são enquadradas com as empresas que apresentem indícios de
manipulação de resultados de acordo com uma das técnicas.
Com este estudo pretende-se assim desenvolver sugestões para melhorar os níveis da
qualidade de informação contabilística, através de melhorias nas normas existentes,
limitando a ação do gestor e os procedimentos dos teste de imparidade do Goodwill.
Since the late nineteenth and early twentieth century articles, books and studies by immense authors, as well as a large amount of legislation about Goodwill have been published. These publications have had some agreement among themselves, but there have been some disagreements. Even with the name given to Goodwill there is a discordance. This study is due to the subjectivity of standards in the measurement of Goodwill acquired and how subjectivity is explored by managers in order to manipulate results. As for the empirical part the impact of transactions involving Goodwill in total assets is analysed, as well as the evolution of Goodwill for six-year study comparing the evolution of sales, number of employees and total asset value. The results obtained by the companies will be analyzed from the perspective of whether or not they were influenced by impairment losses on Goodwill. To analyze the impact of the Goodwill impairment in the growth strategy were chosen the earnings per share and the performance of the action during the six years of study. Another point of analysis is the change or not of accounting principles in the case of amendments on the administration board focusing on the method that is used in the impairment test for Goodwill. During the study two manipulation techniques are identified, that in the final part of the empirical study with the analysis of the data referred above, are framed with the companies that show evidence of manipulation according with one of the techniques. This study seeks to develop suggestions to improve the levels of accounting information quality, through improvements in existing standards, limiting the action of the manager and the procedures of impairment tests of Goodwill.
Since the late nineteenth and early twentieth century articles, books and studies by immense authors, as well as a large amount of legislation about Goodwill have been published. These publications have had some agreement among themselves, but there have been some disagreements. Even with the name given to Goodwill there is a discordance. This study is due to the subjectivity of standards in the measurement of Goodwill acquired and how subjectivity is explored by managers in order to manipulate results. As for the empirical part the impact of transactions involving Goodwill in total assets is analysed, as well as the evolution of Goodwill for six-year study comparing the evolution of sales, number of employees and total asset value. The results obtained by the companies will be analyzed from the perspective of whether or not they were influenced by impairment losses on Goodwill. To analyze the impact of the Goodwill impairment in the growth strategy were chosen the earnings per share and the performance of the action during the six years of study. Another point of analysis is the change or not of accounting principles in the case of amendments on the administration board focusing on the method that is used in the impairment test for Goodwill. During the study two manipulation techniques are identified, that in the final part of the empirical study with the analysis of the data referred above, are framed with the companies that show evidence of manipulation according with one of the techniques. This study seeks to develop suggestions to improve the levels of accounting information quality, through improvements in existing standards, limiting the action of the manager and the procedures of impairment tests of Goodwill.
Description
Dissertação de Mestrado
apresentado ao Instituto de Contabilidade e Administração do Porto para
a obtenção do grau de Mestre em Contabilidade e Finanças, sob
orientação de Drª Mónica D’Orey
Keywords
IFRS 3 Manipulação de resultados Goodwill Testes de imparidade Impairment tests Earnings management
Pedagogical Context
Citation
Publisher
Instituto Politécnico do Porto. Instituto Superior de Contabilidade e Administração do Porto