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Abstract(s)
Esta tese pretende examinar empiricamente a Qualidade de Informação das Pequenas e Médias Empresas em Portugal e de que forma varia com a sua dimensão. Para o efeito, utilizaram-se as medidas dos atributos contabilísticos definidos por Francis et al. (2005), Persistência de Resultados, Alisamento de Resultados e Previsibilidade de Resultados – identificados em literatura anterior como características desejáveis dos resultados. Os atributos contabilísticos foram obtidos através da regressão de modelos AR1 panel-data adaptados do estudo Francis et al. (2005). Foram ainda documentados os valores de características observáveis intrínsecas às empresas identificadas por Dechow e Dichev (2002) – volatilidade dos resultados, volatilidade dos cash flows, volatilidade de Accruals, magnitude de Accruals e incidência de resultados negativos - e utilizados como instrumentos para operacionalizar e avaliar a medida da Qualidade de Informação da amostra.
This thesis aims to empirically examine the quality of information on Small and Medium Enterprises in Portugal and how it varies with its size. To this end, the measures of accounting attributes defined by Francis et al., (2005) - Quality of Accruals, Earnings Persistence, Income Smoothing and Predictability results – and identified in earlier literature as desirable characteristics of the results were estimated. The accounting attributes were obtained by regression models AR1 panel-data adapted from the Francis et al., (2005) study. They the values of intrinsic observable characteristics to the companies identified by Dechow and Dichev (2002) - earnings volatility, volatility of cash flows, volatility of accruals, magnitude of accruals and incidence of negative results - were also documented and used as tools to operate and assess the extent of the Quality Information sample.
This thesis aims to empirically examine the quality of information on Small and Medium Enterprises in Portugal and how it varies with its size. To this end, the measures of accounting attributes defined by Francis et al., (2005) - Quality of Accruals, Earnings Persistence, Income Smoothing and Predictability results – and identified in earlier literature as desirable characteristics of the results were estimated. The accounting attributes were obtained by regression models AR1 panel-data adapted from the Francis et al., (2005) study. They the values of intrinsic observable characteristics to the companies identified by Dechow and Dichev (2002) - earnings volatility, volatility of cash flows, volatility of accruals, magnitude of accruals and incidence of negative results - were also documented and used as tools to operate and assess the extent of the Quality Information sample.
Description
Keywords
Accruals Cash flows Resultados Qualidade de informação Manipulação financeira Earnings Earnings quality Earnings management