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Browsing by Issue Date, starting with "2019-04-10"

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  • Designing a collective efficiency strategy for Tagus River watershed municipalities:an economic and institutional view
    Publication . Oliveira, Pedro
    A territorial governance model in predominantly rural regions, focused on endogenous and sustainable development, should be the framework for a democratic decision-making process on territorial strategies of collective efficiency stimulating a business-friendly atmosphere, creation of qualified employment, dissemination of knowledge and social innovation and preservation of the natural and cultural heritage of the territories. With this premise, it will be up to the Iberian education, scientific and technological systems to work in a network to promote not only the fastest advancement in scientific knowledge about effective solutions in combating climate change, including the overall sectors of economic activity, as well as disseminate it more clearly by companies (particularly in micro-enterprises and small businesses) and by social economy organizations.
    2019-04-10Conference object Restricted access Show more
  • The Relationship Between the Quality of Financial Information in Industrial Companies and Discretionary Inventory Management
    Publication . Nogueira, Maria Filipa da Silva Ferreira de Lima Miranda
    Inventories are the base element for the manufacturing (industrial) companies. The inclusion of discretionary in the inventory management processes of production leads to changes in the value of the companies. The accounting system produces information used in predictions and for management decision. The usefulness and opportunity of information are considered indispensable. If managers use their discretionarily, in the accounting system and in real activities, to achieve the firm value and earnings forecast, they will influence and modify the financial information quality. Ferrer and Ferrer said that a simple decision can enrich one company from one moment to another, and a small accounting change allows a great loss of results. The question arises: Do managers use their discretionarily and modify the financial information quality? Using adjusted models to capture discretionary accounting management and real activity management, it is possible to conclude that there is a strong evidence of discretionary management of the inventory in manufacturing Portuguese SME.
    2019-04-10Book part Open access Show more