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Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System

Author

Listed:
  • Rafaela Botelho
  • Graca Azevedo
  • Alberto Costa
  • Jonas Oliveira

Abstract

In the new Portuguese accounting frame of reference (Portuguese Accounting Standardization System – Sistema de Normalização Contabilística), the issues related to Property, Plant and Equipment assets are dealt with in the Accounting and Financial Reporting Standard (Norma Contabilística de Relato Financeiro – NCRF) 7 (Property, Plant & Equipment). The present study intends to assess the degree of compliance with the disclosure requirements of this accounting standard by Portuguese unlisted companies. Moreover, it tries to identify the factors that influence their level of disclosure. The financial statements for 2010 and 2011 were content analyzed and a multiple linear regression model was used to assess the motivations for companies to comply with disclosure requirements. Results indicate that older companies with lower levels of foreign activity present higher levels of disclosures. The type of auditing firm is also a factor that influences the level of compliance with NCRF 7.

Suggested Citation

  • Rafaela Botelho & Graca Azevedo & Alberto Costa & Jonas Oliveira, 2015. "Property, Plant and Equipment disclosure requirements and firm characteristics: the Portuguese Accounting Standardization System," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 58-71, January.
    • Handle: RePEc:hur:ijaraf:v:5:y:2015:i:1:p:58-71
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    Citations

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    Cited by:

    1. Federica Balluchi & Katia Furlotti & Michele Mazzieri & Riccardo Torelli, 2019. "Corporate Social Responsibility Disclosure in Italy: An Analysis of the Last Years," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 9(1), pages 54-64, January.
    2. Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015. "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 132-150, June.
    3. Jonas Oliveira & Graça Azevedo & Bertina Oliveira, 2018. "Impairment Losses: The Impact of First‐time Adoption of the Accounting Standardisation System in Portugal," Australian Accounting Review, CPA Australia, vol. 28(4), pages 556-576, December.

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