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, Graça Maria do Carmo Azevedo, Alberto Costa, Jonas Oliveira
Keywords
Related Articles
- EP ID EP185093
- DOI 10.6007/IJARAFMS/v5-i1/1459
- Views 79
- Downloads 0
Relationship between Cash Conversion Cycle (CCC) with Firm Size and Profitability
There are two main areas in which this article focus (1) checking the length of cash conversion cycle with respect to the size of the firms. (2) Examining the length of CCC with respect to the profitability of the firm....
Impact of HRM Practices on Employee’s Performance
Building Sustainable Future for Nigeria through Entrepreneurship
This main purpose of this study is to investigate the role of entrepreneurship in building a future for Nigeria. This study examines existing literatures on the model of entrepreneurial action that takes its point of dep...
Market Development and Relationships with Customers: A Model and Conceptual Approach
Investigation and identification of Factors Affecting Reduction of the Motive of Keshavarzi Bank Employees in Tehran Province Branches
This study has been applied with the objective of analyzing the factors that may reduce the employees’ motivation in the sample population consisted of employees of Keshavarzi Bank branches in great Tehran. This research...