International Financial Reporting Standards and New Directions in Earnings Management

Autor: Jonas da Silva Oliveira, Graça Maria do Carmo Azevedo, Augusta da Conceição Santos Ferreira

The fiscal market is an unpredictable torrent of information that modern organizations strive to understand. Business professionals dedicate themselves to understanding uncertain results around economic performance to improve management, reporting st

Global Perspectives on Risk Management and Accounting in the Public Sector

Autor: Augusta da Conceição Santos Ferreira, Graça Maria do Carmo Azevedo, Jonas da Silva Oliveira, Rui Pedro Figueiredo Marques

The effects of recent economic and financial crises have reached an international scale; a number of different nations have experienced the fallout of these events, calling into question issues of accountability and reform in public management. Globa

The accounting standardization system in Portugal and its first-time adoption effects in the olive and cork tree cultures

Autor: Jonas da Silva Oliveira, Graca Maria do Carmo Azevedo, Marta Jose Ferreira Oliveira, Sandra Gabi Marques de Almeida

Publikováno v: Academic Journal of Economic Studies, Vol 1, Iss 2, Pp 132-150 (2015)
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP

This study examines the quantitative impact of the first-time adoption of the Portuguese Accounting Standardization System on individual annual reports of Portuguese unlisted companies in the cork and olive tree culture sector. Findings indicate that

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::bcdf86e067268916b6f44c53e4714f2e
http://hdl.handle.net/10773/21156