A carregar...
Publicação
Effect of the Accounting Standard Adopted on the Quality of Financial Information of Companies in the Restaurant Sector
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 5.52 MB | Adobe PDF |
Orientador(es)
Resumo(s)
O presente trabalho tem como principal objetivo aferir se o nível do referencial contabilístico adotado pelas empresas do setor da restauração e similares influencia 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 [1]. Os resultados empíricos mostram que existe uma relação positiva e estatisticamente significativa entre a qualidade da informação financeira e o nível de referencial contabilístico adotado, o que vai ao encontro da hipótese de investigação formulada e permite concluir que quanto maior o nível de referencial contabilístico adotado pela empresa maior é a sua qualidade da informação financeira.
The main objective of this study is to assess whether the levei of accounting standard adopted by companies in the restaurant sector 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 levei of accounting standard they are obliged to adopt, based on the criteria defined by the Accounting Standard System. The quality of financial information is measured according to the [l] model. The empirical results show that there is a positive and statistically significant relationship between the quality of financial information and the levei of accounting standard adopted, which is in line with the research hypothesis formulated and leads to the conclusion that the higher the levei of accounting standard adopted by the company, the higher its quality of financial information.
The main objective of this study is to assess whether the levei of accounting standard adopted by companies in the restaurant sector 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 levei of accounting standard they are obliged to adopt, based on the criteria defined by the Accounting Standard System. The quality of financial information is measured according to the [l] model. The empirical results show that there is a positive and statistically significant relationship between the quality of financial information and the levei of accounting standard adopted, which is in line with the research hypothesis formulated and leads to the conclusion that the higher the levei of accounting standard adopted by the company, the higher its quality of financial information.
Descrição
Palavras-chave
Accruals discricionários Normalização contabilística Restaurantes
Contexto Educativo
Citação
Monteiro, Z.; Fernandes, A.; Alves, J.; Martins, C. A.(2024). Effect of the Accounting Standard Adopted on the Quality of Financial Information of Companies in the Restaurant Sector. In 19th Iberian Conference on Information Systems and Technologies- Iberian Proceedings of CISTI. Salamanca. p. 1213-1218. ISBN: 978-989-36481-1-7