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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >Financial Instruments' Disclosure in Compliance with IFRS 7: The Portuguese Companies
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Financial Instruments' Disclosure in Compliance with IFRS 7: The Portuguese Companies

机译：金融工具披露符合IFRS 7：葡萄牙公司

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摘要

The constant changes in the business context and international relations have led companies to be provided with financial reporting with useful information, including their relevance, comparability and harmonization as required by International Financial Reporting Standards (IFRS). This study analyzes the level of disclosure of derivative financial instruments from companies in the PSI20 stock index, in the Euronext Lisbon stock exchange, according to requirements of IRFS 7. A disclosure index was created, based on the reports and accounts of companies in the period 2015-2017. To analyze the evolution of the disclosure level according to companies' characteristics (dimension, profitability, share price and auditor type), we applied a cluster analysis. The results show a high level of disclosure. This evidence may be related to the mandatory adoption of IAS / IFRS and may also reflect companies' greater concern in disclosing this type of information due to the negative impact that the global financial crisis has had on corporate performance in general. The dimension is the variable that affects disclosure. That is, there is a tendency to, the higher the company the higher the level of disclosure. However, the results show that smaller companies also have high levels of disclosure. This may be associated with greater or lesser quantity or value of derivative financial instruments used.
机译：业务环境和国际关系的不断变化领导了公司提供的财务报告，包括有用的信息，包括国际财务报告标准（IFRS）所要求的相关性，可比性和协调。本研究根据IRFS的要求分析了PSI20股票指数中公司披露金融工具的披露程度。根据IRFS 7.根据该期间公司的报告和账目，创建了披露指数的披露指数2015-2017。根据公司的特点（盈利，盈利，股价和审计师类型）分析披露程度的演变，我们应用了集群分析。结果显示了高水平的披露。本证据可能与IAS / IFRS的强制采用有关，也可能反映出由于全球金融危机的负面影响披露这种类型的信息，以至于全球金融危机已经持有的企业绩效。维度是影响披露的变量。也就是说，倾向于，公司越高越高，披露水平越高。然而，结果表明，较小的公司也具有高级别的披露。这可能与所使用的衍生金融仪器的数量或更小的数量或更小。

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