Manipulação de resultados na indústria transformadora

: os ativos como garantia no financiamento

Abstract

This dissertation, carried out within the framework of the Masters in Auditing and Taxation, analyzes a thematic of manipulation of results in the Portuguese Manufacturing Industry. The empirical study is not a sense of verification that the form is that financial information with more quality and serve as collateral in the financing. Being more of the Portuguese Business Fabric, are small and medium enterprises, where access is limited to the banking system. Some of the requirements imposed to have access to the capital of others, which are in the form of guarantees, which are not concerned companies in the manufacturing sector, The Company to contract financing, creating a main safeguard for a creditor. In this sense, this paper aims to analyze how a quality of information relates to assets, as a form of guarantee for obtaining credit. Based on the literature, we have tested that as determinants for the construction of our research question, they would be: Dimension, Antiquity, Debt weight, Profitability, Tangibility and a volatility of profitability. The results obtained point to the existence of a relationship between the quality of information and some variables do not present an empirical model, namely, a relation that relates to the tangible fixed elements with the total of the asset.

Date of Award	10 Jul 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Ricardo Cunha (Supervisor) & Paulo Alves (Co-Supervisor)