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Publication
Divulgação Voluntária de Rácios Económico-Financeiros: Um Estudo Empírico dos Relatórios de Gestão das Maiores Empresas Portuguesas
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Abstract(s)
Esta dissertação tem como finalidade averiguar quais são e quantos são os rácios
económico-financeiros divulgados, de forma voluntária, nos relatórios e contas das
empresas portuguesas. No seguimento, procura-se perceber a influência de
determinadas características no nível de comunicação de rácios: a empresa de auditoria,
cotação em bolsa, forma jurídica, dimensão, crescimento de vendas, liquidez geral,
autonomia financeira e margem EBITDA. Realizou-se a análise de 104 relatórios e
contas, compreendidos entre 2018 e 2023, que constituem a amostra. Os resultados
obtidos revelam que a divulgação voluntária de rácios económico-financeiros varia
significativamente entre as empresas da amostra. As empresas da amostra comunicam,
em média, 4 rácios económico-financeiros, nos seu relatórios e contas. Os rácios de
endividamento são os mais divulgados e os de avaliação e atividade são os menos
partilhados. Conclui-se, também, que de todas as características analisadas, a forma
jurídica (pública/privada) é a que tem mais impacto no nível de divulgação voluntária.
The purpose of this dissertation is to find out what are and how many are the financial ratios disclosed, on a voluntary basis, in the reports and accounts of Portuguese companies. Next, we seek to understand the influence of certain characteristics on the level of ratio communication: the auditing firm, stock market listing, legal form, size, sales growth, general liquidity, financial autonomy and EBITDA margin. The analysis of 104 reports and accounts, between 2018 and 2023, which constitute the sample, was carried out. The results obtained show that the voluntary disclosure of financial ratios varies significantly between the companies in the sample. The companies in the sample report, on average, 4 financial ratios in their reports and accounts. Debt ratios are the most publicized and valuation and activity ratios are the least shared. It is also concluded that of all the characteristics analyzed, the legal form (public/private) is the one that has the most impact on the level of voluntary disclosure.
The purpose of this dissertation is to find out what are and how many are the financial ratios disclosed, on a voluntary basis, in the reports and accounts of Portuguese companies. Next, we seek to understand the influence of certain characteristics on the level of ratio communication: the auditing firm, stock market listing, legal form, size, sales growth, general liquidity, financial autonomy and EBITDA margin. The analysis of 104 reports and accounts, between 2018 and 2023, which constitute the sample, was carried out. The results obtained show that the voluntary disclosure of financial ratios varies significantly between the companies in the sample. The companies in the sample report, on average, 4 financial ratios in their reports and accounts. Debt ratios are the most publicized and valuation and activity ratios are the least shared. It is also concluded that of all the characteristics analyzed, the legal form (public/private) is the one that has the most impact on the level of voluntary disclosure.
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Keywords
Divulgações Voluntárias Rácios Relatórios e Contas