Revalorizações versus conservadorismo contabilístico: evidência das entidades nacionais cotadas e não cotadas

Accounting conservatism follows the history of accounting through the principle of prudence. Although this is not included in the International Accounting Standard Board (IASB's) Conceptual Framework for Financial Reporting 2018, there are several features in accounting standards that show cons...

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Bibliographic Details
Main Author: Martins, Natália Isabel Pacheco (author)
Format: masterThesis
Language:por
Published: 2021
Subjects:
Conservadorismo contabilístico
Determinantes das revalorizações
Evolução das revalorizações
Endividamento
Dimensão da empresa
Accounting conservatism
Determinants of revaluations
Evolution of revaluations
Company size
Indebtedness
Contabilidade
Online Access:http://hdl.handle.net/10400.22/18498
Country:Portugal
Oai:oai:recipp.ipp.pt:10400.22/18498

Internet

http://hdl.handle.net/10400.22/18498

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