http://hdl.handle.net/10071/14895 Thu, 30 Apr 2026 01:12:47 GMT 2026-04-30T01:12:47Z http://hdl.handle.net/10071/37052 Título próprio: Determinants of stakeholder’s participation in the standard setting process of business combinations under common control Autoria: Macedo, I. T.; Lopes, A. I. Editor: Azevedo, Graça; Vieira, Elisabete; Marques ,Rui; Almeida, Luís Resumo: The purpose of this study is to present empirical information on stakeholder participation in the standardization process to develop a IFRS for Business Combinations under Common Control, which refers to the transfer of a business from one firm within a group to another. For a long time, IFRS Standards required the acquisition method for company combinations but was silent on those under common control. Thus, corporations gave little information, comparable transactions were reported differently, and comparability proved difficult, prompting the IASB to launch a research project to investigate possible reporting requirements for these transactions. Recently, the IASB published a Discussion Paper in which it presented four criteria to help guide the accounting for certain combinations. These criteria, along with the other preliminary viewpoints, were subsequently discussed by stakeholders through the submission of comment letters, which formed our database. The investigation is carried out by analyzing the content of 102 comment letters and then estimating an empirical multinomial logistic regression model. The main findings show that most of those stakeholders support some or all of the criteria provided by the IASB. Furthermore, Europeans, as well as national accounting standard setters, have been the most active stakeholders. The findings also shows that stakeholders from African countries and accounting bodies are more likely to agree with several of the IASB's criteria than other stakeholders. In contrast, stakeholders from non-common law nations are less likely to agree with some or all the criteria stated by the IASB than stakeholders from common law countries. Mon, 01 Jan 2024 00:00:00 GMT http://hdl.handle.net/10071/37052 2024-01-01T00:00:00Z http://hdl.handle.net/10071/37050 Título próprio: Digital currencies in accounting: Evolution and future prospects Autoria: Carvalho, D.; Rodrigues, T.; Castro, T.; Penela, D.; Lopes, A. I. Editor: Azevedo, Graça; Vieira, Elisabete; Marques, Rui; Almeida, Luís Resumo: This paper articulates an in-depth examination of the evolution and consequential ramifications of digital currencies in the modern financial landscape. It critically explores the historical development of monetary systems, the emergence of digital currencies, their comparative analysis with traditional monetary instruments, and the impacts of blockchain technology in this transition. Employing a systematic literature review, the paper scrutinizes the potential influences of Central Bank Digital Currencies (CBDCs) on enhancing financial inclusivity, security, and operational efficacy. Furthermore, it addresses the multifaceted challenges and prospects digital currencies introduce to the accounting landscape, emphasizing the necessity for a nuanced comprehension of their mechanisms and the broader economic implications thereof. Mon, 01 Jan 2024 00:00:00 GMT http://hdl.handle.net/10071/37050 2024-01-01T00:00:00Z http://hdl.handle.net/10071/36350 Título próprio: Financing long-term care in Portugal: Is there a role for home equity release schemes? Autoria: Bravo, J. M.; Gonçalves, J. Editor: Gaspar, Pedro Miguel; Facal, David; Navarro-Pardo, Esperanza; Ramadani, Veland Resumo: Long-term care (LTC) needs are high in Portugal and in EU countries and tend to be concentrated among vulnerable populations. Despite public support, particularly for people with more severe needs, out-of-pocket costs with LTC remain high, and the social protection gaps may push older people into income poverty. Reforming LTC schemes to cope with increasing demand due to population ageing, protection gaps, fiscal sustainability, and intergenerational fairness is a significant challenge that many countries face. In an asset-based approach to welfare in which individuals accept greater responsibility for their welfare needs, policy solutions for balancing affordability for users and fiscal sustainability should not ignore the role of home equity release schemes (ERS). This paper investigates the role of ERS in the financing of LTC in Portugal. Using data from the Eurosystem Household Finance and Consumption Survey (HFCS), we analyse household wealth distribution, breakdown home equity estimates by socioeconomic group, and estimate the potential for income release from monetising home wealth through ERS mechanisms such as reverse mortgages and home reversion schemes. The empirical findings suggest that homeowners may tap into their accumulated home wealth to finance LTC costs, smooth consumption, and increase their resilience against financial shocks. Wed, 01 Jan 2025 00:00:00 GMT http://hdl.handle.net/10071/36350 2025-01-01T00:00:00Z http://hdl.handle.net/10071/35860 Título próprio: Os fatores que influenciam a escolha das empresas de auditoria em Portugal Autoria: Caeiro, A.; Pais, C.; Almeida, P. P. Editor: Rocha, Álvaro; Peñalvo, Francisco; Gonçalves, Ramiro; Holgado, Alicia; Moreira, Fernando Resumo: O objetivo do estudo é verificar os fatores que podem estar na escolha das firmas de auditoria, nomeadamente das Big 4. Apesar de este tema já ter sido estudado, ainda não o foi, tanto quanto sabemos, estudado em Portugal. Usando questionários estudamos 347 empresas através de uma regressão logística. Os resultados sugerem que a qualidade da auditoria, a dimensão da firma de auditoria e a prestação de serviços a nível internacional aumentam a probabilidade de escolha de uma firma Big 4, e que a competência técnica, a recomendação e a proximidade geográfica têm um efeito contrário. Sendo um estudo pioneiro em Portugal e tendo por base 347 empresas contribui para o conhecimento dos possíveis fatores na escolha da firma de auditoria, sendo essa informação útil para as firmas de auditoria bem como para os organismos reguladores da auditoria. Mon, 01 Jan 2024 00:00:00 GMT http://hdl.handle.net/10071/35860 2024-01-01T00:00:00Z