Demonstração dos fluxos de caixa: a análise da importância no relato financeiro

Mestrado em Contabilidade Internacional

Changes in the influence of board characterisitcs on corporate results due to the recent global financial crisis

The main purpose of this study is to analyse the changes caused by the global financial crisis on the influence of board characteristics on corporate results, in terms of corporate performance, corporate risk-taking, and earnings management. Sample comprises S&P 500 listed firms during 2002-2008. This study reveals that the environmental conditions call for different behaviour from directors to fulfil their responsibilities and suggests changes in normative and voluntary guidelines for improving good practices in the boardroom.

Extreme Value Theory versus traditional GARCH approaches applied to financial data: a comparative evaluation

Although stock prices fluctuate, the variations are relatively small and are frequently assumed to be normal distributed on a large time scale. But sometimes these fluctuations can become determinant, especially when unforeseen large drops in asset prices are observed that could result in huge losses or even in market crashes. The evidence shows that these events happen far more often than would be expected under the generalized assumption of normal distributed financial returns. Thus it is crucial to properly model the distribution tails so as to be able to predict the frequency and magnitude of extreme stock price returns. In this paper we follow the approach suggested by McNeil and Frey (2000) and combine the GARCH-type models with the Extreme Value Theory (EVT) to estimate the tails of three financial index returns DJI,FTSE 100 and NIKKEI 225 representing three important financial areas in the world. Our results indicate that EVT-based conditional quantile estimates are much more accurate than those from conventional AR-GARCH models assuming normal or Student’s t-distribution innovations when doing out-of-sample estimation (within the insample estimation, this is so for the right tail of the distribution of returns).

A model to forecast financial failure, in non financial galician SMES

We are concerned with providing more empirical evidence on forecast failure, developing forecast models, and examining the impact of events such as audit reports. A joint consideration of classic financial ratios and relevant external indicators leads us to build a basic prediction model focused in non-financial Galician SMEs. Explanatory variables are relevant financial indicators from the viewpoint of the financial logic and financial failure theory. The paper explores three mathematical models: discriminant analysis, Logit, and linear multivariate regression. We conclude that, even though they both offer high explanatory and predictive abilities, Logit and MDA models should be used and interpreted jointly.

O controlo de gestão nas instituições financeiras e a aplicabilidade do balanced scorecard numa instituição financeira a nível regional

Mestrado em Contabilidade e Gestão das Instituições Financeiras

Os swaps de taxas de juro como instrumentos de cobertura de risco nas demonstrações financeiras

Mestrado em Contabilidade

Instrumentos de apoio à gestão estratégica e ao desempenho organizacional dos fisioterapeutas em unidades privadas de fisioterapia

Mestrado em Intervenção Sócio-Organizacional na Saúde - Área de especialização: Políticas de Administração e Gestão de Serviços de Saúde.

Estudo do impacte da aplicação do SNC nos clubes/SAD do futebol português licenciados pela UEFA

Mestrado em Contabilidade

O Balanced Scorecard como instrumento de gestão estratégica e a sua implementação na 3S, Solvay Shared Services

Mestrado em Contabilidade e Gestão das Instituições Financeiras

A importância da informação contabilística multidimensional face às necessidades dos múltiplos stakeholders: estudo de caso da entidade BETA, SROC, Lda.

Mestrado em Contabilidade

Derivados sobre taxas de juro: estudo de caso

Mestrado em Contabilidade e Análise Financeira

O controlo de gestão com ênfase para o Balanced Scorecard: estudo de caso sobre a implementação do Balanced Scorecard numa empresa do sector automóvel

Mestrado em Contabilidade e Gestão das Instituições Financeiras

The impact of financial disclosures in the measurement of notional interest rate swaps in the period of 2007-2012

Mestrado em Contabilidade

The hospital survey on patient safety culture in Portuguese hospitals: instrument validity and reliability

Purpose – Quantitative instruments to assess patient safety culture have been developed recently and a few review articles have been published. Measuring safety culture enables healthcare managers and staff to improve safety behaviours and outcomes for patients and staff. The study aims to determine the AHRQ Hospital Survey on Patient Safety Culture (HSPSC) Portuguese version's validity and reliability. Design/methodology/approach – A missing-value analysis and item analysis was performed to identify problematic items. Reliability analysis, inter-item correlations and inter-scale correlations were done to check internal consistency, composite scores. Inter-correlations were examined to assess construct validity. A confirmatory factor analysis was performed to investigate the observed data's fit to the dimensional structure proposed in the AHRQ HSPSC Portuguese version. To analyse differences between hospitals concerning composites scores, an ANOVA analysis and multiple comparisons were done. Findings – Eight of 12 dimensions had Cronbach's alphas higher than 0.7. The instrument as a whole achieved a high Cronbach's alpha (0.91). Inter-correlations showed that there is no dimension with redundant items, however dimension 10 increased its internal consistency when one item is removed. Originality/value – This study is the first to evaluate an American patient safety culture survey using Portuguese data. The survey has satisfactory reliability and construct validity.

Uma análise das diferenças em termos da cultura e dos interesses profissionais a partir do projeto de substituiçao das IAS 39: Financial Instruments - Recognition and Measurement

Mestrado em Contabilidade