• Nenhum resultado encontrado

[PDF] Top 20 Rev. contab. finanç. vol.25 número65

Has 10000 "Rev. contab. finanç. vol.25 número65" found on our website. Below are the top 20 most common "Rev. contab. finanç. vol.25 número65".

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... Kym Marcel Martins Ardison e Luciana de Andrade Costa trazem Nash para “conver- sar” numa abordagem da teoria dos jogos no trabalho denominado Uma abordagem de teoria dos Jogos sobre op[r] ... See full document

1

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... Discus- sões acirradas têm ocorrido dentro desses órgãos e outros, e entre eles, bem como na interação com o mundo exterior (preparadores, auditores, usuários e outros interessado[r] ... See full document

3

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... On the other hand, these standard setters should also be producing or commissioning empirical researches on usefulness, weaknesses, costs, and other aspects of the cur- r[r] ... See full document

3

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... (1) Assessment of the trade-off between level of service and total cost – A comparison of the desired logistics results (level of service) and the costs associa[r] ... See full document

13

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... Watts and Zimmerman (1978) empirically tested the formulated hypotheses using discriminant analysis on a sample of 52 comment letters submitted by companies on the FASB di[r] ... See full document

21

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... The governance variables, defined in the literature review and hypothesis formulation, are as follows: (i) number of di- rectors; (ii) tenure of directors; (iii) age of [r] ... See full document

16

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... We evaluated firms’ compliance with required International Financial Reporting Standards (IFRS) disclosure in the first mandatory adop- tion year of IFRS in Brazil (2010), by comprehensi[r] ... See full document

16

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... However, when we introdu- ce the opportunity cost of offering loan contracts, we see that the investor, given a high cost that exceeds the transaction’s tax gain, will a[r] ... See full document

12

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... The results found confirm that: (i) bivariate mo- dels which use high-frequency data provide a significant improvement in the forecasts compared with the standard models, from daily da[r] ... See full document

13

Rev. contab. finanç.  vol.25 número65

Rev. contab. finanç. vol.25 número65

... he paper inquires the maturity and eiciency of the Brazilian capital market regar- ding corporate governance. Disclosure is always a timely theme for the capital market environment and t[r] ... See full document

1

Rev. contab. finanç.  vol.25 número64 en v25n64a05

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

14

Rev. contab. finanç.  vol.25 número64 en v25n64a01

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

1

Rev. contab. finanç.  vol.25 número64 en v25n64a02

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

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

14

Rev. contab. finanç.  vol.25 número64 en v25n64a04

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

13

Rev. contab. finanç.  vol.14 número33

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

11

Rev. contab. finanç.  vol.25 número64 en v25n64a06

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

19

Rev. contab. finanç.  vol.25 número64 en v25n64a07

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

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

17

Rev. contab. finanç.  vol.13 número30

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

10

Show all 10000 documents...