Publicação
Transparency in financial reporting by European Foundations
| datacite.subject.fos | Ciências Sociais::Economia e Gestão | pt_PT |
| dc.contributor.advisor | Ferreira, Leonor | |
| dc.contributor.author | Gomes, Pedro Diogo Barrela dos Santos | |
| dc.date.accessioned | 2016-05-17T14:03:38Z | |
| dc.date.available | 2016-05-17T14:03:38Z | |
| dc.date.issued | 2016-01 | |
| dc.description.abstract | The increasing role of the European Foundations, urges for more transparency. The prevalent accounting frameworks in which they operate and report their activities are mostly based on national laws. This lack of harmonization, limits comparison between European foundations. Thus, this Work Project analyzes the current financial reporting by European foundations, and evaluates the similarities, differences and data availability between countries. The research provides evidence about little information available, deficiency in the financial reporting, within and between countries. The research recommends the need to ensure uniformity by providing a clear definition for public-benefit purpose, harmonization of laws and financial reporting. | pt_PT |
| dc.identifier.tid | 201528266 | |
| dc.identifier.uri | http://hdl.handle.net/10362/17298 | |
| dc.language.iso | eng | pt_PT |
| dc.subject | European foundation | pt_PT |
| dc.subject | Financial reporting | pt_PT |
| dc.subject | Regulation | pt_PT |
| dc.subject | Transparency | pt_PT |
| dc.subject | Accounting standards | pt_PT |
| dc.title | Transparency in financial reporting by European Foundations | pt_PT |
| dc.type | master thesis | |
| dspace.entity.type | Publication | |
| rcaap.rights | openAccess | pt_PT |
| rcaap.type | masterThesis | pt_PT |
| thesis.degree.name | A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics | pt_PT |