Exportar Publicação

Lopes, I. T. (2014). Information as a decision tool in uncertain conditions: a disclosure index on provisions, contingent liabilities, and deferred taxes. In Beata Domanska-Szarruga and Tomasz Stefaniuk (Ed.), Organization in Changing Environment: Conditions, Methods and Management Practices. (pp. 76-91). Warsaw: EMKA.

I. T. Lopes,  "Information as a decision tool in uncertain conditions: a disclosure index on provisions, contingent liabilities, and deferred taxes", in Organization in Changing Environment: Conditions, Methods and Management Practices, Beata Domanska-Szarruga and Tomasz Stefaniuk, Ed., Warsaw, EMKA, 2014, vol. 1, pp. 76-91

@incollection{lopes2014_1732399937786,
	author = "Lopes, I. T.",
	title = "Information as a decision tool in uncertain conditions: a disclosure index on provisions, contingent liabilities, and deferred taxes",
	booktitle = "Organization in Changing Environment: Conditions, Methods and Management Practices",
	year = "2014",
	volume = "1",
	series = "",
	edition = "1",
	pages = "76-76",
	publisher = "EMKA",
	address = "Warsaw",
	url = "https://ciencia.iscte-iul.pt/publications/information-as-a-decision-tool-in-uncertain-conditions-a-disclosure-index-on-provisions-contingent/16962?lang=en"
}

TY  - CHAP
TI  - Information as a decision tool in uncertain conditions: a disclosure index on provisions, contingent liabilities, and deferred taxes
T2  - Organization in Changing Environment: Conditions, Methods and Management Practices
VL  - 1
AU  - Lopes, I. T.
PY  - 2014
SP  - 76-91
CY  - Warsaw
UR  - https://ciencia.iscte-iul.pt/publications/information-as-a-decision-tool-in-uncertain-conditions-a-disclosure-index-on-provisions-contingent/16962?lang=en
AB  - Information asymmetry is the edge of information disclosure requirements, as provided by International Financial and Reporting Standards (IFRS). Mandatory and voluntary information enable stakeholders in their decision processes, based on their own expected future benefits, on the information’s utility preciseness, and on the overall business comprehensiveness. However, information incorporates risks and companies inhibit the disclosure of structured and timely based information. Based on a sample of 47 non-finance companies, all of them listed in the Euronext Lisbon regulated market, we have implemented a research two phases: primarily the calculation of two information disclosure indexes (Provisions and contingent liabilities; and Deferred taxes), and subsequently the identification of two regression models between those indexes and a set of variables such as size, return on assets, return on equity, net income growth, business growth, earnings, auditing company, and sector of activity. Broadly, both models are statistically significant. Significant associations were obtained between those disclosure indexes and some independent variables such as size, EBITDA, return on assets, debt ratio, net income growth rate, and auditing company. The compliance level with international accounting standards is really driven by financial and non-financial key performance indicators which corroborate several insights found in the literature review.
ER  -