Competition in the Portuguese legal audit market : (Record no. 50976)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01850naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6080914595147 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211181648.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 160809s2015 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | ALMEIDA, B.J.M. |
| 9 (RLIN) | 54627 |
| 245 10 - TITLE STATEMENT | |
| Title | Competition in the Portuguese legal audit market : |
| Remainder of title | An empirical analysis from 2010 to 2014 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Barcelos : |
| Name of publisher, distributor, etc. | IPCA, |
| Date of publication, distribution, etc. | jul./dec. 2015 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | The audit market concentration has been the subject of some studies in Portugal. Carmo Gonçalves (2009a, 2009b) and Almeida (2012) concluded that there was strong concentration among public companies. After these studies four important events emerge: the liberalization of fees, changes in the number of companies subject to audit, the auditors of public interest entities are required to publish an annual transparency report and Portuguese economy stepped into an economic and financial crisis. This work is based in the information disclosed in the transparency reports from 2010 to 2014. This information allowed us to analyze the concentration in the Portuguese audit market both in terms of revenues and in terms of clients. Data was treated according to the following methodology: Concentration Ratio, Herfinthal Index, Gini Index and Lorenz Curve. We conclude that, according to international trend, there is a concentration of the audit market, that is been increasing in the last years |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | SILVA, A.M.F.G. da |
| 9 (RLIN) | 54628 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Tékhne-Revista de Estudos Politécnicos = Polytechnical Studies Review |
| Related parts | 13, 2, p. 110-121 |
| Place, publisher, and date of publication | Barcelos : IPCA, jul./dec. 2015 |
| International Standard Serial Number | ISSN 16459911 |
| Record control number | |
| 856 42 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://ac.els-cdn.com/S1645991116000037/1-s2.0-S1645991116000037-main.pdf?_tid=ba5313a2-5e5a-11e6-809e-00000aab0f27&acdnat=1470765624_7cc6582f76e14ed16b6abe70777036a7 |
| Link text | Acesso |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20160809 |
| Operator's initials, OID (RLIN) | 1459^b |
| Cataloger's initials, CIN (RLIN) | Ana |
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