The Adoption of the International Financial Reporting Standards in Portugal: Can Expected Costs Be Reduced?

Alves, Paulo; Moreira, José António C.

doi:10.4270/ruc.2009327

Cited by 3 publications

(4 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…La mayoría de los artículos publicados de los años 2008 y 2009 se concentraron en los temas más generales; muchas investigaciones atendieron el tema de la evolución del concepto del valor justo en las normas brasileña con un análisis gradual e histórico del desarrollo de estas normas dentro del concepto fair value (Castro, Morch, & Marques, 2008;Murcia et al, 2008), algunos autores escribieron sobre las inferencias económicas, a priori, de las reglamentaciones nacionales en consonancia con los estándares internacionales (Fernandes et al, 2008;Ito, Mendes & Niyama, 2008;Strouhal, 2009;Alves & Moreira 2009;Pereira & Marques, 2009;Barbosa, Dias & Pinheiro, 2009;Silva, Couto & Cordeiro, 2009;Fuji, 2008;Santos & Cia, 2009). En el período 2009-2013 se destacan los estudios que arman que la convergencia para los estándares contables internacionales es un asunto relevante, desarrollando comparaciones de los pronunciamientos técnico CPC con cada una de las Normas Internacionales, con el objetivo de vericar diferencias entre estos dos sistemas de reglas.…”

Section: Tablaunclassified

Tendencias en los estudios brasileños sobre el cambio de normativa contable

Carrazana

Miranda

2020

View full text Add to dashboard Cite

Este artículo tiene como objetivo describir las tendencias en la producción científica brasileña en relación con la nueva normativa contable en el escenario económico nacional. Se emplearon elementos del método bibliométrico, mediante un proceso de recolección de datos en la plataforma electrónica Scientific Periodicals Electronic Library –SPELL–. Fueron seleccionadas revistas clasificadas como A2, B1 y B2 en el sistema Qualis (plataforma para la evaluación de los programas de post-graduación brasileños según su producción científica), en el periodo 2008-2017. El análisis realizado muestra el eminente carácter mercadológico del pensamiento de la época, en estrecha relación con la teoría de los mercados eficientes. Los artículos publicados marcan tendencias hacia el conservadurismo contable, la divulgación voluntaria y el análisis del desempeño económico.

show abstract

Section: Tablaunclassified

Tendencias en los estudios brasileños sobre el cambio de normativa contable

Carrazana

Miranda

2020

View full text Add to dashboard Cite

show abstract

“…Between 2004 and 2006, Portuguese listed companies had to concentrate their efforts on the necessary changes to adopt the IFRS. Alves and Moreira (2009) argue that costs underlying the adoption of the IFRS in Portugal are related to the professional updating of accounting skills of those directly or indirectly involved in the accounting process. Compared with the national accounting framework, the IFRS are much more complex and, although some professionals may already have some knowledge of IFRS usage, for most it will be a new and costly issue (Alves and Moreira, 2009, p. 160).…”

Section: Descriptive Analysismentioning

confidence: 99%

“…Compared with the national accounting framework, the IFRS are much more complex and, although some professionals may already have some knowledge of IFRS usage, for most it will be a new and costly issue (Alves and Moreira, 2009, p. 160). According to Alves and Moreira (2009), a part of these costs will be incremental and permanent over time due mainly to the fact that two accounting systems will be kept in place. It is very likely that non-financial disclosures such as those concerning intellectual capital became less important in terms of Portuguese companies' performance disclosure strategies.…”

Section: Descriptive Analysismentioning

confidence: 99%

An analysis of intellectual capital disclosure by Portuguese companies

Branco

Delgado

Sá

et al. 2010

EuroMed Journal of Business

View full text Add to dashboard Cite

Purpose -The purpose of this paper is to analyse annual reports as media of intellectual capital disclosure (ICD) by Portuguese listed companies and to evaluate size, industry and time effects on disclosure as well as the effects of ICD on the growth of a company. Design/methodology/approach -The paper examines ICD in 2004, 2006 and 2008 annual reports using content analysis. Non-parametric statistical methods are used to test size and industry effects on disclosure, the effects of the level of disclosure on the growth of a company and to determine the significance of the differences in disclosure between the years under analysis. Findings -The analysis showed that size is significant in explaining ICD. The results also indicated that industrial affiliation is only partially a factor explaining ICD. It was not possible to confirm neither an increase in ICD over time, nor the relationship between ICD and growth.Research limitations/implications -The sample is small. There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method. Originality/value -This paper adds to the scarce research on ICD by Portuguese companies by providing new empirical data.

show abstract

“…On the other hand, few others have also suggested that IFRS may be problematic in several ways. First, IFRS encourage small and medium enterprises to cover unnecessary expenses in order to implement it [2]. Second, IFRS has not yet been able to prove to produce better accounting qualities [1].…”

Section: Introductionmentioning

confidence: 99%

Linking Institutional Environment to the IFRS and Accounting Quality: A Proposed Framework

Fuad¹,

Zulaikha²,

Juliarto³

2021

ujaf

View full text Add to dashboard Cite

Debates on whether the new globally adopted accounting standard outperforms national generally accepted accounting principles have not yet reached the final conclusion. Prior researches were mixed and often yield to contradictory findings. Our study believes that there are numerous institutional backgrounds that contribute to these inconclusive findings. The main objective of this study is to propose a testable framework on the impact of implementation of International Financial Reporting Standards on accounting qualities. The proposed framework based on the assumption that accounting should be linked to its social, political influences and culture. In this regard, we proposed whether the positive effects of IFRS implementation to the increase of accounting qualities may also be enhanced (impaired) by the firms' national culture and corruption at the country level. This study should provide further research some preliminary arguments on how the accounting information quality is not affected by the high-quality accounting standards, per se. Rather, our study conveys worth-looking message that IFRS-accounting quality may also be influenced by those institutional environments. Hopefully, this may provide a way out of the intractable debate of prior research.

show abstract

The Adoption of the International Financial Reporting Standards in Portugal: Can Expected Costs Be Reduced?

Cited by 3 publications

References 2 publications

Tendencias en los estudios brasileños sobre el cambio de normativa contable

Tendencias en los estudios brasileños sobre el cambio de normativa contable

An analysis of intellectual capital disclosure by Portuguese companies

Linking Institutional Environment to the IFRS and Accounting Quality: A Proposed Framework

Contact Info

Product

Resources

About