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Impairments: Materiality and fiscal impact on Cape Verde’ major contributors

2019Journal article Open access
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dc.contributor.authorTeixeira, Nuno
dc.contributor.authorLopes, Maria José
dc.contributor.authorGodinho, Teresa
dc.date.accessioned2020-02-07T15:44:52Z
dc.date.available2020-02-07T15:44:52Z
dc.date.issued2019
dc.description.abstractThis study aims to evaluate the material level of impairment losses registered by the Cape Verdean companies, as well as to analyze its fiscal impact. For this purpose, we ran the Cape Verdean’ accounting standards about this subject and studied the tax procedures on impairment registration in the country. In the empirical study, we performed an analysis of the annual report and accounts for 2012 and 2011 of fifty-seven large companies in Cape Verde. These were the benchmark years for establishing the country's major contributors and the normative framework on impairment’ application. Evidences showed that, in its vast majority, companies registered impairment losses, namely on customer debts and inventories. We also found that, empirically, impairment value was materially relevant and had impact on tax level, giving the meaningful association between payed taxes (negative association) and turnover (positive association), and registered impairment. In a future work, already in progress, we intended to verify the impairment registration’ during the period between 2013 and 2016. We will also try to understand if there is a greater social responsibility by Cape Verde’ major contributors.pt_PT
dc.description.versioninfo:eu-repo/semantics/publishedVersionpt_PT
dc.identifier.citationTeixeira, N., Lopes, M. J. & Godinho, T. (2019). Impairments: Materiality and fiscal impact on Cape Verde’ major contributors. International Journal of Accounting, Finance and Risk Management, 4, (3), pp. 94-104pt_PT
dc.identifier.doi10.11648/j.ijafrm.20190403.12pt_PT
dc.identifier.issn2578-9376
dc.identifier.urihttp://hdl.handle.net/10400.26/31267
dc.language.isoengpt_PT
dc.peerreviewedyespt_PT
dc.subjectImpairmentpt_PT
dc.subjectTax Managementpt_PT
dc.subjectAccounting Standardspt_PT
dc.titleImpairments: Materiality and fiscal impact on Cape Verde’ major contributorspt_PT
dc.typejournal article
dspace.entity.typePublication
oaire.citation.titleInternational Journal of Accounting, Finance and Risk Managementpt_PT
rcaap.rightsopenAccesspt_PT
rcaap.typearticlept_PT

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