There is an extensive literature on the causes and consequences of “Earnings Management”, which represents the intentional manipulation of financial results with the purpose to achieve present or future gains. Many estimation methods were also studied to measure the quality of the information provided by companies. The present thesis is based on the study of accruals to measure the quality of the financial information reported by 271.101 Portuguese companies and analyses which are the main reasons behind results manipulation. The empirical results show that debt influences the quality of the information in a different manner, whether it is present or future. There is also a positive impact of the amount of taxes paid and of the real GDP growth rate on the quality of information.
Date of Award | 8 Jul 2016 |
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Original language | Portuguese |
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Awarding Institution | - Universidade Católica Portuguesa
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Supervisor | Paulo Alves (Supervisor) & Ricardo Cunha (Co-Supervisor) |
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- Earnings management
- Accruals
- Mestrado em Auditoria e Fiscalidade
Qualidade da informação e fontes de financiamento: será que a qualidade da informação é afetada pelas fontes de financiamento?
Silva, A. M. F. E. S. M. D. (Student). 8 Jul 2016
Student thesis: Master's Thesis