[PDF] Top 20 Rev. contab. finanç. vol.25 número66
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Rev. contab. finanç. vol.25 número66
... Seus achados são detalhados no artigo intitulado O Efeito da Adoção dos IFRS sobre a Relevância Informacional do Lucro Contábil no Brasil.. A transparência tem sido reconhecida como rel[r] ... See full document
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Rev. contab. finanç. vol.25 número66
... O que conta aqui é o espírito de correr mais riscos, de evitar a separação acentuada demais entre sujeito e objeto que temos visto na pesquisa cientíica, inclusive nas Huma- nas, onde [r] ... See full document
3
Rev. contab. finanç. vol.25 número66
... he point is to create a spirit of taking more risks, avoi- ding a deeply marked separation between subject and ob- ject that we have observed in scientiic research, including the very H[r] ... See full document
3
Rev. contab. finanç. vol.25 número66
... Despite changes in the environment and management accounting practices, studies indicate that management accounting systems do not change or change at a much slower rate than expected. [r] ... See full document
14
Rev. contab. finanç. vol.25 número66
... Also at a multi-jurisdictional level, Ahmed, Chal- mers, and Khlif (2013) observed a mostly increased as- sociation (value relevance) between accounting profits and share prices, althou[r] ... See full document
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Rev. contab. finanç. vol.25 número66
... he results also indicate that the political variables in- vestigated in this study (Political parties and Governor’s Competition) do not afect the level of transparency of Brazil’s sub[r] ... See full document
13
Rev. contab. finanç. vol.25 número66
... The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chair- [r] ... See full document
12
Rev. contab. finanç. vol.25 número66
... We evaluated, in the light of the literature on disclosure and business combinations, whether the following factors influenced on the disclosure level: acquiring company size, recognize[r] ... See full document
14
Rev. contab. finanç. vol.25 número66
... approximately 25 years of activity, and the payment of 100% of the benefit for a mean life expectancy of 35 years shall occur after ...for 25 years and 100% is payable for 35 ... See full document
13
Rev. contab. finanç. vol.25 número66
... heir indings are detailed in the article entitled Efect of the Adoption of IFRS on the Information Relevance of Accounting Proits in Brazil.. Transparency has been recognized as a revel[r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a05
... This result is consistent with the hypothesis of risk aversion that we proposed for the negative impact of debt in the market value, as firms paying a high fraction of their gross [r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a01
... he paper entitled Capital Structure, Cash Holdings and Firm Va- lue: a Study of Brazilian Listed Firms , produced by Tiago Rodrigues Loncan and João Frois Caldeira, propose[r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a02
... In this context, Barth, Caprio Jr., and Levine (2001, updated 2008) developed a database comprising sur- veys conducted on banking supervisory and regulatory authorities [r] ... See full document
12
Rev. contab. finanç. vol.25 número64 en v25n64a03
... Therefore, to investigate which of these theories best fits the reality of Brazilian companies, and given the implications of the treatment of debt structure as a ho- mogeneous[r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a04
... Regarding the relationship of insider trading by ma- rket participants to these variables, it is observed that during 2010 and 2011, it was possible to identify five variables[r] ... See full document
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Rev. contab. finanç. vol.14 número33
... En este contexto, el objetivo de nuestro trabajo es llevar a cabo una comparación entre las prácticas de presentación de la información financiera recomen- dadas por las IPSAS de la IFAC[r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a06
... The 16 ‘soft’ disclosure measures (divided in 3 catego- ries) are subjective, because they are unverifiable clai- ms to be committed to the environment and they can be easily [r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a07
... This study investigates whether there is evidence that the letter issued and disclosed to the market by the international accounting stan- dard-setter the International Accounting Standa[r] ... See full document
13
Rev. contab. finanç. vol.12 número27
... En este sentido y justo antes de que finali- zara el año 2000, la Comisión ha propuesto al Consejo de Ministros 9 y al Parlamento Europeo una propuesta legislativa para introducir el re[r] ... See full document
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Rev. contab. finanç. vol.13 número30
... En consecuencia, la técnica (modelo de representación) Contabilidad de Gestión ha de bus- car aproximarse a la Teoría Económica, mientras que la técnica Contabilidad Patrimonial, si bien[r] ... See full document
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