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Abstract(s)
O objetivo desta dissertação é analisar empiricamente os efeitos da normalização contabilística na análise financeira. Para o estudo é utilizada uma norma nova internacional que entrou em vigor dia 1 de Janeiro de 2018 e analisar os efeitos desta na análise financeira às demonstrações financeiras consolidadas do primeiro semestre de 2018.
O estudo abrange 41 empresas portuguesas cotadas na Euronext Lisbon. Para efeitos de análise são calculados rácios pro-forma utilizando a informação constante das demonstrações financeiras publicadas. São efetuados testes de hipóteses através do teste não paramétrico de Wilcoxon signed-rank nos rácios escolhidos com os valores de antes e após a adoção da norma.
Concluímos que nenhum dos rácios é significativamente afetado após a adoção da IFRS 9.
The purpose of this dissertation is to empirically analyze the effects of accounting normalization on financial analysis. The study uses a new international standard that came into effect on January 1, 2018 and assess whether it has had an effect on the consolidated financial statements of the first semester of 2018. The study is based on the 41 portuguese companies listed on Euronext Lisbon and are calculated ratios based on the values of their financial reports. Hypothesis tests are performed using the non-parametric Wilcoxon signed-rank test in the ratios chosen with the values before and after the adoption of the standard. We conclude that none of the ratios is significantly affected after the adoption of IFRS 9.
The purpose of this dissertation is to empirically analyze the effects of accounting normalization on financial analysis. The study uses a new international standard that came into effect on January 1, 2018 and assess whether it has had an effect on the consolidated financial statements of the first semester of 2018. The study is based on the 41 portuguese companies listed on Euronext Lisbon and are calculated ratios based on the values of their financial reports. Hypothesis tests are performed using the non-parametric Wilcoxon signed-rank test in the ratios chosen with the values before and after the adoption of the standard. We conclude that none of the ratios is significantly affected after the adoption of IFRS 9.
Description
Keywords
Normalização contabilística Análise financeira IFRS Evidência empírica Accounting normalization Financial analysis Empirical evidence