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Abstract(s)
Vivemos numa Ă©poca em que existe uma grande competitividade associada ao ambiente
empresarial. Nesse sentido, refletir informaçÔes verdadeiras e apropriadas sobre o
desempenho da empresa é crucial. Os investidores que pretendem adquirir açÔes em certa
empresa, esperam encontrar uma imagem real das instituiçÔes nos seus relatórios. Por
outro lado, os sócios/gerentes pretendem ganhar a fidelização dos mesmos. No ano de
2005, após a publicação do Regulamento da EU 1606/2002, as contas consolidadas das
empresas cotadas portuguesas passaram a adotar as IFRS. Assim, através deste trabalho,
pretende-se analisar o impacto que as IFRS, tiveram na qualidade dos resultados
contabilĂsticos tendo em conta a sua persistĂȘncia para as empresas portuguesas.
De maneira a dar-se resposta ao objetivo principal, sĂŁo recolhidos os dados financeiros
das empresas compreendendo os perĂodos de 2010 a 2022. Posteriormente as hipĂłteses
são formuladas e testadas através de regressÔes econométricas usando dados em painel
com efeitos fixos. A escolha dos anos foi tida em consideração, iniciando, nesse sentido
em 2010, visto que, foi quando o SNC entrou em vigor e fez com que as empresas nĂŁo
cotadas pudessem adotar voluntariamente as IFRS. O perĂodo estende-se atĂ© 2022, pela
sua atualidade. Além disso, neste trabalho também é analisado se a adoção das IFRS for
voluntĂĄria tem maior impacto na persistĂȘncia dos resultados, por esta se basear em
motivaçÔes econĂłmicas. Noutro sentido, tambĂ©m sĂŁo recolhidas evidĂȘncias sobre o efeito
moderador da gestão das empresas ser exercido por uma mulher na relação entre as IFRS
e a persistĂȘncia dos resultados.
We live in a time of great competitiveness within the business environment. In this context, reflecting true and appropriate information about a company's performance is crucial. Investors looking to acquire shares in a company expect to find a real image of institutions in their reports. On the other hand, partners/managers aim to gain their loyalty. In 2005, following the publication of EU Regulation 1606/2002, the consolidated accounts of listed Portuguese companies began to adopt IFRS. Thus, this study aims to analyze the impact that IFRS has had on the quality of accounting results, considering their persistence for Portuguese companies. To address the main objective, financial data from companies for the periods from 2010 to 2022 is collected. Subsequently, hypotheses are formulated and tested through econometric regressions using panel data with fixed effects. The choice of years was considered, starting in 2010, as it was when the SNC came into effect, allowing non-listed companies to voluntarily adopt IFRS. The period extends to 2022 for its current relevance. Furthermore, this study also analyzes whether voluntary adoption of IFRS has a greater impact on the persistence of results, as it is based on economic motivations. Additionally, evidence is gathered on the moderating effect of a company's management being exercised by a woman on the relationship between IFRS and the persistence of results.
We live in a time of great competitiveness within the business environment. In this context, reflecting true and appropriate information about a company's performance is crucial. Investors looking to acquire shares in a company expect to find a real image of institutions in their reports. On the other hand, partners/managers aim to gain their loyalty. In 2005, following the publication of EU Regulation 1606/2002, the consolidated accounts of listed Portuguese companies began to adopt IFRS. Thus, this study aims to analyze the impact that IFRS has had on the quality of accounting results, considering their persistence for Portuguese companies. To address the main objective, financial data from companies for the periods from 2010 to 2022 is collected. Subsequently, hypotheses are formulated and tested through econometric regressions using panel data with fixed effects. The choice of years was considered, starting in 2010, as it was when the SNC came into effect, allowing non-listed companies to voluntarily adopt IFRS. The period extends to 2022 for its current relevance. Furthermore, this study also analyzes whether voluntary adoption of IFRS has a greater impact on the persistence of results, as it is based on economic motivations. Additionally, evidence is gathered on the moderating effect of a company's management being exercised by a woman on the relationship between IFRS and the persistence of results.
Description
Keywords
IFRS PersistĂȘncia dos resultados Portugal GĂ©nero feminino Normas voluntĂĄrias RelatĂłrios financeiros Persistence of results Financial reports Female gender Voluntary standards