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What is Accounting Information

International Financial Reporting Standards and New Directions in Earnings Management
Information on accounting nature produced and disclosed to investors/stakeholders.
Published in Chapter:
Determinants of the Readability and Comprehensibility of Risk Disclosures: Evidence From Portuguese Listed Companies
Jonas da Silva Oliveira (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal), Graça Maria do Carmo Azevedo (University of Aveiro, Portugal), Augusta da Conceição Santos Ferreira (University of Aveiro, Portugal), Susana Patrícia Henriques Martins (University of Aveiro, Portugal), and Cláudia Roberta de Araújo Alves Pinto (Polytechnic Institute of Viana do Castelo, Portugal)
DOI: 10.4018/978-1-5225-7817-8.ch010
The chapter intends to determine if managers make use of impression management strategies to hide or obfuscate risk disclosures through the analyses of the risk information disclosed by Portuguese non-financial listed companies. A content analysis of the management reports, notes to the financial statements, and corporate governance reports of companies listed at Euronext Lisbon, in the years 2007, 2010, and 2013 was carried out. Findings indicate that the understandability of the risk information is positively associated with the company's size. Results also indicate that there is a negative association between the readability of risk information disclosed and the company's size and industry.
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The Use of Financial Graphics as an Impression Management Tool: Evidence of Portuguese Listed Companies
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Performance Indicators and Accountability in Portuguese Public Universities: Socio-Economic Perspective
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The Impact of Accounting Information and Socioeconomic Factors in the Re-Election of Portuguese Mayors
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Accountability via Financial Disclosures: An Exploration of the Public's Perceptions
Disclosures which give details about an entity in money terms. These disclosures are usually prepared and presented in a standardized format following reporting standards, guidelines, and/or generally accepted practices.
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