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Analysis of the determinants of disclosure practices in the accounting for financial instruments

 

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Opened Access Analysis of the determinants of disclosure practices in the accounting for financial instruments
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Author: Lopes, Patrícia Teixeira
Rodrigues, Lúcia Lima
Coordinator/Director: Díez de Castro, Enrique Carlos
Brândao, Elísio
Date: 2005
Published in: Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 139-157
ISBN/ISSN: 84-96378-10-1
Document type: Presentation
Abstract: In this paper we analyse the determinants of disclosure level in the accounting for financial instruments of Portuguese listed companies. Considering the mandatory adoption of International Accounting Standards after 2005, our ultimate objective i...
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Cite: Lopes, P.T. y Rodrigues, L.L. (2005). Analysis of the determinants of disclosure practices in the accounting for financial instruments. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (139-157), Sevilla: Universidad de Sevilla.
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Format: PDF

URI: https://hdl.handle.net/11441/80003

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