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Compliance with the disclosure requirements of the Portuguese Accounting and Fi...
Martins, Helder; ISCA-UA; Oliveira, Jonas; ISCA-UA IMARKE–UMinho; Azevedo, Graça; ISCA-UA GOVCOPP–UAThe notes to financial statements became a priority under the accounting frame of reference: Accounting Normalization System. As a result of a gradual demand from business stakeholders, the disclosure of accounting information and its international comparability and harmonization are critical factors within an organization.Under this context the present study examines the level of disclosure compliance with the...
Essays on risk reporting disclosures by Portuguese companies
Oliveira, JonasTese de doutoramento em Contabilidade ; A presente tese explora as práticas e as motivações do relato financeiro do risco [RFR]. O seu principal objectivo é contribuir para o conhecimento das práticas do RFR em Portugal. Nela desenvolvem-se enquadramentos teóricos para explicar o RFR das empresas não financeiras (teoria da agência, teoria da legitimidade e a resources-based perspectives) e o RFR das empresas f...
Risk reporting practices by companies in the non finance sector: evidence from ...
Oliveira, Jonas; Rodrigues, Lúcia LimaSome theories, as agency theory or signalling theory raised the problem related with the information asymmetry between the shareholders and the managers. One way of reducing this asymmetry is to pressure the companies to disclose more risk-related information. In our research we try to determine the risk reporting practices among Portuguese non-financial companies. For this purpose a content analysis of 81 indi...
Risk-related disclosures practices in the annual reports of Portuguese credit i...
Oliveira, Jonas; Rodrigues, Lúcia; Craig, RusselThis study assesses the risk-related reporting practices of 190 Portuguese credit institutions based on a content analysis of their individual annual reports for 2006. Risk-related disclosures are found to lack comparability because of different maturity time bands that report exposures to credit, market and liquidity risks; different Value-at-Risk and sensitivity analysis assumptions; and different practices f...
Risk-related disclosures by non-finance companies: Portuguese practices and dis...
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, RussellPurpose — We assess the risk-related disclosure practices in annual reports for 2005 of Portuguese companies in the non-finance sector. ; Design/methodology/approach — We conduct a content analysis of a sample of 81 companies (42 listed and 39 unlisted). In considering corporate governance effects, the sample is reduced to the 42 listed companies that are required to disclose a corporate governance report. ; ...
Voluntary risk reportingto enhance institutional and organizational legitimacy:...
Oliveira, Jonas; Rodrigues, Lúcia Lima; Craig, RussellPurpose – This paper aims to explore the factors that affected the voluntary risk-related disclosures (RRD) in the individual annual reports for 2006 of Portuguese banks. It also explores the extent to which those reports conformed to Basel II requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. ; Design/methodology/approach – The authors conduct a c...
Fracture resistance of weakened roots restored with composite resin and glass f...
Zogheib,Lucas Villaça; Pereira,Jefferson Ricardo; Valle,Accácio Lins do; Oliveira,Jonas Alves de; Pegoraro,Luiz FernandoThis study evaluated the fracture resistance of weakened roots restored with glass fiber posts, composite resin cores and complete metal crowns. Thirty maxillary canines were randomly divided into 3 groups of 10 teeth each: teeth without weakened roots (control); teeth with partially weakened roots (PWR) and teeth with and largely weakened roots (LWR). The control group was restored with glass fiber posts and a...
Relato financeiro sobre provisões, passivos contingentes e activos contingentes...
Oliveira, JonasO relato financeiro relativo a situações de risco e incerteza pode ser efectuado sob a forma de provisões, passivos contingentes ou activos contingentes. O Plano Oficial de Contabilidade português, não é muito claro quanto ao tratamento contabilístico deste tipo de informação, principalmente, quanto aos passivos e activos contingentes. Mas, através da Directriz Contabilística 18 as empresas portuguesas são obri...
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