Resumo

ALBUQUERQUE, Fábio; CARIANO, António  e  MARQUES, Luís. The financial expenses and incomes reported by the listed entities in Portugal. suma neg. [online]. 2018, vol.9, n.19, pp.45-55. ISSN 2215-910X.  https://doi.org/10.14349/sumneg/2018.v9.n19.a6.

The lack of a standardized model for the presentation of the financial statements makes it difficult for stakeholders to analyze them, particularly for financial results, due to the flexibility prescribed by the International Accounting Standards (IAS) 1. Given this, the possibility of comparing financial statements amongst different entities without the use of additional and casuistic adjustments is questioned. In order to contribute to the discussion around this theme, this study analyzes the degree of detail and the determinants of the presentation of items of expenses and financial income reported in the face of the income statement by nature. Data were collected through the consolidated reports and accounts of entities listed on Euronext Lisbon in the years 2005, 2010 and 2015, comprising 118 reports during that period. Presentation indices were created to allow the analysis through bivariate tests (Mann-Whitney-U). The results suggest that a still significant set of determinants respond to the different levels of detail disclosed in the income statement for financial expenses and income, namely the external auditing, profitability, accounting standardization, the reporting period (partially) and the presentation of the financial result.

Palavras-chave : comparability; financial income and expenses; financial report; IASB; income statement.

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