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Abstract(s)
Esta dissertação, realizada no âmbito do mestrado em Auditoria e Fiscalidade, analisa a temática da manipulação de resultados na Indústria Transformadora Portuguesa. O estudo empírico, vai no sentido de verificar de que forma é que a informação financeira com mais qualidade, poderá servir como garantia no financiamento. Sendo que a maioria do Tecido Empresarial Português, são pequenas e médias empresas, onde o acesso ao crédito se encontra limitado ao sistema bancário. Existem atualmente várias exigências impostas para ter acesso ao capital alheio, quer sendo, sob a forma de garantias, que no caso em concreto das empresas do Sector da Indústria Transformadora, obriga a que o valor dos ativos tangíveis tenha um valor de liquidação que aumente a capacidade da empresa a contrair financiamento, criando uma principal salvaguarda para a entidade credora. Neste sentido, o presente trabalho tem como objetivo analisar de que forma, a qualidade de informação se relaciona com os ativos, como forma de garantia à obtenção de crédito. Com base na literatura, testamos que as determinantes para a construção da nossa questão de investigação, seriam: Dimensão, Antiguidade, Peso da dívida, Rentabilidade, Tangibilidade e a Volatilidade da Rentabilidade. Os resultados obtidos, apontam para a existência de uma relação entre a qualidade de informação e algumas variáveis presentes no modelo empírico, designadamente, a tangibilidade que relaciona os ativos fixos tangíveis com o total do ativo.
This dissertation, carried out within the framework of the Masters in Auditing and Taxation, analyzes a thematic of manipulation of results in the Portuguese Manufacturing Industry. The empirical study is not a sense of verification that the form is that financial information with more quality and serve as collateral in the financing. Being more of the Portuguese Business Fabric, are small and medium enterprises, where access is limited to the banking system. Some of the requirements imposed to have access to the capital of others, which are in the form of guarantees, which are not concerned companies in the manufacturing sector, The Company to contract financing, creating a main safeguard for a creditor. In this sense, this paper aims to analyze how a quality of information relates to assets, as a form of guarantee for obtaining credit. Based on the literature, we have tested that as determinants for the construction of our research question, they would be: Dimension, Antiquity, Debt weight, Profitability, Tangibility and a volatility of profitability. The results obtained point to the existence of a relationship between the quality of information and some variables do not present an empirical model, namely, a relation that relates to the tangible fixed elements with the total of the asset.
This dissertation, carried out within the framework of the Masters in Auditing and Taxation, analyzes a thematic of manipulation of results in the Portuguese Manufacturing Industry. The empirical study is not a sense of verification that the form is that financial information with more quality and serve as collateral in the financing. Being more of the Portuguese Business Fabric, are small and medium enterprises, where access is limited to the banking system. Some of the requirements imposed to have access to the capital of others, which are in the form of guarantees, which are not concerned companies in the manufacturing sector, The Company to contract financing, creating a main safeguard for a creditor. In this sense, this paper aims to analyze how a quality of information relates to assets, as a form of guarantee for obtaining credit. Based on the literature, we have tested that as determinants for the construction of our research question, they would be: Dimension, Antiquity, Debt weight, Profitability, Tangibility and a volatility of profitability. The results obtained point to the existence of a relationship between the quality of information and some variables do not present an empirical model, namely, a relation that relates to the tangible fixed elements with the total of the asset.
Description
Keywords
Manipulação de resultados Indústria transformadora Tangibilidade Financiamento Earnings of results Manufacturing Tangibility Financing