Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2015, Vol 5, Issue 1
Abstract
In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted companies. Moreover, it tries to identify the factors that influence their level of disclosure. The financial statements for 2010 and 2011 were content analyzed and a multiple linear regression model was used to assess the motivations for companies to comply with disclosure requirements. Results indicate that older companies with lower levels of foreign activity present higher levels of disclosures. The type of auditing firm is also a factor that influences the level of compliance with NCRF 7.
Authors and Affiliations
Rafaela Botelho, Graca Azevedo, Alberto Costa, Jonas Oliveira
Keywords
Related Articles
- EP ID EP132289
- DOI 10.6007/IJARAFMS/v5-i1/1459
- Views 101
- Downloads 0
The Survey up Effect of Job Satisfaction on Organizational Citizenship Behaviors of Employees in Public Banks
This study aimed to evaluate the impact of job satisfaction on organizational citizenship behaviors of employees in public banks. For this study, we were looking for answers to these questions: What are the organizationa...
The Impact Examination of the Techniques of Management Accounting on the Performance of Tile Companies of Yazd
A Comparative Evaluation of the Predictability of Fama-French Three-Factor Model and Chen Model in Explaining the Stock Returns of Tehran Stock Exchange
Investors ought to select among different choices and various opportunities which are based on different characteristics and returns. The ultimate goal of most stakeholders, managers and other decision makers of the stoc...
On Ensuring Rigour in Accounting Research
Researchers in accounting face a challenge of ensuring that their research findings are rigorous, relevant and trustworthy. In the absence of these qualities, academic research findings are irrelevant or unacceptable. Th...
Strategic Planning, Issues, Prospects and the Future of the Malaysian Herbal Industry