A qualidade de informação e a tangibilidade de ativos

  • Sara Maria Garcez Costa (Student)

Student thesis: Master's Thesis

Abstract

The main objetive of this MSc dissertation is to study the information quality and its relation with the Portuguese companies’ tangibility of assets. We linked the quality of information and earnings management and its incentives in the study context, as well as methods to detect earnings management to choose which methodology were best to use. We use the McNichols’ study (2002) with three regressions: Dechow and Dichev model (2002), Jones’ Model (1991) adjusted, and a new model with all the explanatory variables of the previous two regressions (combined model). In order to understand the relation between the quality of information and tangibility, we divided the combined model in four by the tangibility’s quartiles. These are implemented using a database in panel data of 159.585 year-observations for 2012 and 2013 for Portuguese companies. We use the standard deviation of the error term to see if there is a big difference in the quality of information due to tangibility of assets divided in four groups. The results found are not the expected. The tangibility of assets can not by itself indicate lack of quality of information and earnings management practises.
Date of Award10 Jul 2017
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorPaulo Alves (Co-Supervisor) & Ricardo Cunha (Supervisor)

Keywords

  • Accruals
  • Quality of information
  • Tangibility of assets

Designation

  • Mestrado em Auditoria e Fiscalidade

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