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Abstract(s)
A presente dissertação tem como principal objetivo aferir se o nível do referencial contabilístico adotado pelas empresas portuguesas influência a sua qualidade da informação financeira. Para o efeito, classificam-se as empresas com informação disponível na base de dados Sistema de Análise de Balanços Ibéricos com o nível de referencial contabilístico que estão obrigadas a adotar, face aos critérios definidos pelo Sistema de Normalização Contabilística. A qualidade da informação financeira é aferida de acordo com o modelo de Jones (1991). Os resultados empíricos mostram que existe uma relação negativa e estatisticamente significativa entre a qualidade da informação financeira e o nível de referencial contabilístico adotado, o que vai de encontro à hipótese de investigação formulada e permite concluir que quanto menor o nível de referencial contabilístico adotado pela empresa menor é a sua qualidade da informação financeira.
The main aim of this dissertation is to assess whether the level of accounting standard adopted by Portuguese companies influences the quality of their financial information. To this end, companies with information available in the Iberian Balance Sheet Analysis System database are classified according to the level of accounting standard they are obliged to adopt, based on the criteria defined by the Accounting Standardization System. The quality of financial information is measured according to the Jones model (1991). The empirical results show that there is a negative and statistically significant relationship between the quality of financial information and the level of accounting standard adopted, which is in line with the research hypothesis formulated and leads to the conclusion that the lower the level of accounting standard adopted by the company, the lower its quality of financial information.)
The main aim of this dissertation is to assess whether the level of accounting standard adopted by Portuguese companies influences the quality of their financial information. To this end, companies with information available in the Iberian Balance Sheet Analysis System database are classified according to the level of accounting standard they are obliged to adopt, based on the criteria defined by the Accounting Standardization System. The quality of financial information is measured according to the Jones model (1991). The empirical results show that there is a negative and statistically significant relationship between the quality of financial information and the level of accounting standard adopted, which is in line with the research hypothesis formulated and leads to the conclusion that the lower the level of accounting standard adopted by the company, the lower its quality of financial information.)
Description
Keywords
Informação financeira Qualidade da informação financeira Sistema de normalização contabilística Contabilidade