Loading...
6 results
Search Results
Now showing 1 - 6 of 6
- Determinantes do índice de transparência municipal em Portugal (2013 a 2017)Publication . Martinho, Carla; Santos, Paula Gomes dos; Escaninha, Mariana; Pinho, CarlosA transparência assenta na disponibilização de informação sobre a gestão, sendo imprescindível a uma boa governação pública. Dada a divulgação do Índice de Transparência Municipal (ITM) relativo aos anos de 2013 a 2017, a presente investigação tem como objetivo estudar as determinantes que influenciam este índice, naquele período. Para a realização do estudo utilizaram-se dados dos 308 municípios portugueses, sendo o valor do ITM a variável que se pretende explicar. Para a respetiva análise, recorreu-se à análise estatística via modelos de regressão linear múltipla com dados em painel. Como principal conclusão da investigação realizada retira-se que as variáveis despesa efetiva per capita, taxa de população idosa e percentagem de abstenção, demonstraram ser determinantes do índice de transparência municipal para os anos em análise. O presente estudo pretende contribuir para o conhecimento no âmbito da transparência dos governos locais em Portugal.
- Eficácia dos indicadores de alerta precoce do RFALEI na identificação dos municípios que ultrapassaram o limite ao endividamentoPublication . Santos, Paula Gomes dos; Martinho, Carla; Pinho, CarlosA necessidade de gerir a dívida dos municípios traduz-se, em Portugal, na existência de um framework legal consubstanciado, nomeadamente, no respetivo regime financeiro. O regime em vigor (desde 2014), estabelece limites à divida total e define mecanismos de prevenção do endividamento. Esta investigação analisou os municípios portugueses que ultrapassaram o limite ao endividamento e, em que medida, aqueles indicadores de alerta precoce permitem identificar a situação de incumprimento em cada um dos períodos estudados (2011 a 2013 e 2014 a 2016). O indicador da taxa execução da receita tem vindo a melhorar significativamente desde 2014, parecendo estar a contribuir para a elaboração de orçamentos menos sobreavaliados. Quanto à eficácia dos indicadores, conclui-se que no período de 2014 a 2016, ambos são estatisticamente significativos em termos de correlação. No entanto, o indicador “dívida total maior ou igual à média da receita corrente” revelou-se mais eficaz na identificação dos municípios em incumprimento.
- A adopção das IPSAS em Portugal conduzirá necessariamente ao relato de informação financeira comparável no âmbito do Sector Público Administrativo?Publication . Santos, Paula Gomes dos; Pinho, CarlosAs demonstrações financeiras públicas podem ser menos comparáveis do que os seus utilizadores, habitualmente, presumem. Face à expectativa de implementação das IPSAS em Portugal, este estudo pretende contribuir para determinar se a sua adopção conduzirá, necessariamente, ao relato de informação comparável. As principais conclusões prendem-se com a necessidade de harmonizar a informação orçamental no que respeita quer aos modelos das demonstrações financeiras e aos conceitos envolvidos, quer quanto aos métodos de mensuração das receitas e das despesas. Tenha-se presente que as IPSAS não contemplam as diversas questões estudadas sendo as mesmas definidas pela variada, dispersa e contraditória legislação em vigor.
- Disclosure of fair value measurement techniques of financial instruments: study applied to the portuguese banking sector according to IFRS 7Publication . Kasyan, Ana; Santos, Paula Gomes dos; Pinho, Carlos; Pinto, VeraThe last financial crisis raised a lot of criticism toward fair value measurement and, consequently, the IASB defined in IFRS 7 “Financial Instruments: Disclosures" and IFRS 13 "Fair Value Measurement", the set of disclosures that a company must make regarding the fair value measurement techniques used. The fair value hierarchy concept, introduced in IFRS 7 in 2009, classifies the data used in the measurement according to three levels, of which two levels introduce some subjectivity in the measurement. Hence, this research aims to study the disclosure of fair value measurement techniques of the financial instruments of companies operating in the banking sector in Portugal from 2013 to 2015. Its purpose is to understand whether those financial instruments duly applied the accounting standards that define the required disclosures and analyse the fair value measurement techniques used for financial instruments. The results of the study allow us to conclude that companies operating in the banking sector in Portugal have generally disclosed information on fair value measurement techniques of the financial instruments required by IFRS 7, with the exception of disclosures related to the description of valuation techniques applied for the determination of the fair value of financial assets and liabilities and the reconciliation of changes in the fair value of financial instruments classified at level 3 of the fair value hierarchy. It was also concluded that most financial instruments measured at fair value are classified at level 2 of the fair value hierarchy, which limits the degree of certainty about their values.
- Disclosure of fair value measurement techniques of financial instruments: study applied to the portuguese banking Sector according to IFRS 13Publication . Kasyan, Ana; Santos, Paula Gomes dos; Pinho, Carlos; Pinto, VeraIASB has defined in IFRS 7 ―Financial Instruments: Disclosures" and in IFRS 13 "Fair Value Measurement", the set of disclosures that a company must make regarding the fair value measurement techniques used. The fair value hierarchy concept, introduced in IFRS 7 in 2009, classifies the data used in the measurement according to three levels, of which two levels introduce some subjectivity in the measurement. IFRS 7 has been amended several times with the clear intention to improve the disclosure requirements about financial instruments. IFRS 13 defines fair value, sets out a single framework for measuring fair value and requires disclosures about fair value measurements. Hence, this research aims to study the disclosure of fair value measurement techniques of the financial instruments, required by IFRS 13, of companies operating in the banking sector in Portugal from 2013 to 2015. Its purpose is to understand whether those financial instruments duly applied the accounting standards that define the required disclosures and analyse the fair value measurement techniques used for financial instruments. The results of the study allow us to conclude that companies operating in the banking sector in Portugal have not generally disclosed information on fair value measurement techniques of the financial instruments required by IFRS 13. It was also concluded that most financial instruments measured at fair value are classified at level 2 of the fair value hierarchy, which limits the degree of certainty about their values.
- Reliability of the report of electoral campaigns to the portuguese Assembly of the Republic (2005 to 2011)Publication . Carvalho, Ellene; Santos, Paula Gomes dos; Pinho, Carlos; Pinto, VeraAct no. 19/2003 sets out the legal framework applicable to the portuguese electoral campaigns’ accounts, which are audited by the Constitutional Court. The present investigation aims to study if this framework ensures the faithful representation of the reported information. We analysed the electoral campaigns’ accounts to the Assembly of the Republic of years 2005, 2009 and 2011. The main conclusion is the lack of reliability of these accounts, with the existence of recurrent infractions common to various parties, being worth to mention the low fines applied in relation to the infraction amounts. It should be noted that the accounts are submitted without being rectified and that the revenues/expenses with infractions are kept in the accounts (also contributing to the amount of the government grant received). Thus, one can conclude that the benefits that political parties may obtain from such infractions will be greater than the cost of any fines, which may limit the scope of the legal framework in question