Determinantes do grau de cumprimento das recomendações da CMVM: Evidência nas empresas cotadas Portuguesas

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JONAS OLIVEIRA • GRAÇA AZEVEDO • CARLA PEREIRA

Resumo

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Informação adicional

Índice

1. INTRODUÇÃO
2. REVISÃO DA LITERATURA E LEVANTAMENTO DE HIPÓTESES
3. METODOLOGIA
4. ANÁLISE DE RESULTADOS
4.1. ANÁLISE DESCRITIVA
4.2. ANÁLISE BIVARIADA
4.3. ANÁLISE MULTIVARIADA
5. CONCLUSÕES, LIMITAÇÕES E PISTAS PARA PESQUISAS FUTURAS

Curriculum Vitae

Jonas Oliveira has received a PhD in Accounting at the School of Economics and Management from the University of Minho. He has an Assistant Professor at ISCTE Business School (ISCTE-IUL). He is a author of several books and articles published in international and national scientific journals. He is a member of the Editorial board of the international journal Accounting and Finance Research and a member of the Scientific Board of the international journal Academic Journal of Economic Studies. His research interests are relate to risk reporting, risk communication, and impression management strategies.

Jonas Oliveira é doutorado em Contabilidade pela Escola de Economia e Gestão da Universidade do Minho. É Professor Auxiliar no ISCTE Business School (ISCTE-IUL). É autor de diversos livros e artigos publicados em revistas científicas internacionais e nacionais. É membro do Conselho editorial do jornal internacional Contabilidade e Finanças Research e membro do Conselho Científico da revista internacional Academic Journal of Economic Studies. Os seus interesses de investigação são relato sobre risco, comunicação de risco e estratégias de impression management.

Graça Azevedo has received a PhD from the ISCTE Business School – Portugal, Lisbon in 2006. She has a Coordinator Professor at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro (ISCA-UA), and permanent member of the Research Centre on Accounting and Taxation (CICF). Her research interests are related to financial reporting, impression management strategies and international accounting standards.

Graça Azevedo é doutorada pelo ISCTE Business School – Portugal, Lisboa desde 2006. É Professora Coordenadora no Instituto Superior de Contabilidade e Administração da Universidade de Aveiro (ISCA-UA) e membro permanente do Centro de Investigação em Contabilidade e Fiscalidade (CICF). Os seus interesses de investigação estão relacionados com a área do relato financeiro, estratégias de Impression Management e Normas Internacionais de Contabilidade.

Carla Vaz Pereira has received a Master’s degree in accounting at the School Institute of Higher Learning in Accounting and Administration of the University of Aveiro (ISCA-UA).

Carla Vaz Pereira é Mestre em Contabilidade pelo Instituto Superior de Contabilidade e Administração da Universidade de Aveiro (ISCA-UA).

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