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Voluntary disclosure of financial ratios: evidence from portuguese listed companies

2017-01-20Dissertação de mestrado Acesso aberto
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datacite.subject.fosCiências Sociais::Economia e Gestãopt_PT
dc.contributor.advisorFerreira, Leonor
dc.contributor.authorBatista, Inês de Figueiredo Tavares
dc.date.accessioned2017-08-01T09:16:56Z
dc.date.available2017-08-01T09:16:56Z
dc.date.issued2017-01-20
dc.description.abstractWhile financial ratios are a useful tool to provide financial information, their disclosure remains mostly voluntary. This Work Project studies the extent, presentation and determinants of voluntary disclosure of financial ratios in the annual reports of 43 Portuguese listed companies. Results show that, on average, ratio disclosure is low, there is great disparity in terminology and there is some discrepancy in presentational features. Only the external auditor being one of the Big Four is significantly associated with higher disclosure. These conclusions alert to the need for tighter guidelines on extent, computation and presentation of financial ratios voluntarily disclosed.pt_PT
dc.identifier.tid201714663pt_PT
dc.identifier.urihttp://hdl.handle.net/10362/22350
dc.language.isoengpt_PT
dc.subjectVoluntary disclosurept_PT
dc.subjectFinancial ratiospt_PT
dc.subjectAnnual reportspt_PT
dc.subjectPortuguese listed companiespt_PT
dc.titleVoluntary disclosure of financial ratios: evidence from portuguese listed companiespt_PT
dc.typemaster thesis
dspace.entity.typePublication
rcaap.rightsopenAccesspt_PT
rcaap.typemasterThesispt_PT
thesis.degree.nameA work project, presented as part of the requirements for the a word of a Master Degree in Managemen from the NOVA- School of Business and Economicspt_PT

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