Reporting earnings per share: Evidence from Portuguese annual reports

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Campo DC	Valor	Idioma
dc.contributor.advisor	Ferreira, Leonor	-
dc.contributor.author	Freixinho, Catarina Alexandra Fena	-
dc.date.accessioned	2013-05-13T14:27:54Z	-
dc.date.available	2013-05-13T14:27:54Z	-
dc.date.issued	2012-06	-
dc.identifier.uri	http://hdl.handle.net/10362/9582	-
dc.description	A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics	por
dc.description.abstract	The importance of the Earnings per Share (EPS) has been increasing in the last decade and its disclosures have become more common. Still, there are no studies about EPS financial reporting in Portugal. Being so, this project offers a first analysis of EPS financial reporting in Portugal, reviewing the regulation, providing evidence on the current practices and presenting recommendations to improve them. It concludes that not all of the Portuguese companies are in compliance with regulation (IAS 33) regarding EPS; they only voluntarily disclose what is more favorable and the crisis of 2010 had a great impact on EPS amounts.	por
dc.language.iso	eng	por
dc.publisher	NSBE - UNL	por
dc.rights	openAccess	por
dc.subject	Earnings per Share	por
dc.subject	Financial Reporting	por
dc.subject	Disclosures	por
dc.subject	Portugal	por
dc.subject	IAS 33	por
dc.title	Reporting earnings per share: Evidence from Portuguese annual reports	por
dc.type	masterThesis	por
dc.peerreviewed	no	por
Aparece nas colecções:	NSBE: Nova SBE - MA Dissertations

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Freixinho_2012.pdf		430,28 kB	Adobe PDF	Ver/Abrir