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Rev. contab. finanç.  vol.23 número60 en a01v23n60

Rev. contab. finanç. vol.23 número60 en a01v23n60

... A quantitative approach allows for the questioning and analysis of relevant ele- ments in public spending; this is what the paper AN ANALYSIS OF FEDERAL ENTI- TIES’ COMPLIANCE[r] ... See full document

1

Rev. contab. finanç.  vol.23 número60

Rev. contab. finanç. vol.23 número60

... Uma abordagem quantitativa permite questionar e analisar elementos relevantes dos gastos públicos; é isso que o texto do artigo ANÁLISE DE CONFORMIDADE NOS GAS- TOS PÚBLICOS DOS ENTES F[r] ... See full document

1

Rev. contab. finanç.  vol.23 número58

Rev. contab. finanç. vol.23 número58

... New institutionalists believe that people live in a world that is socially constructed and permeated by ru- les and meanings. Much of an actor's activity is neither conscious nor intentional; it is undertaken unconsciou- ... See full document

19

Rev. contab. finanç.  vol.23 número58

Rev. contab. finanç. vol.23 número58

... Few studies have attempted to reconcile these two views from the literature with regard to financing-in- vestment interactions. Almeida and Campello (2010) attempt to do so in a study re-interpreting capital struc- ture, ... See full document

14

Rev. contab. finanç.  vol.23 número59 en v23n59a06

Rev. contab. finanç. vol.23 número59 en v23n59a06

... To achieve this purpose, a quali- tative study was structured in which the following research strategies and data collection techniques were used: (i) bibliographical research concernin[r] ... See full document

12

Rev. contab. finanç.  vol.23 número59 en v23n59a05

Rev. contab. finanç. vol.23 número59 en v23n59a05

... In this study, large numbers will be understood to mean the total social welfare contributions collected and the total social welfare benefits issued by the National S[r] ... See full document

14

Rev. contab. finanç.  vol.23 número59 en v23n59a03

Rev. contab. finanç. vol.23 número59 en v23n59a03

... the cost of capital and overall and bank indebtedness through the IPO; (3) the optimistic perceptions of the company in the market, with questions about increased share liquid[r] ... See full document

14

Rev. contab. finanç.  vol.23 número60 en a02v23n60

Rev. contab. finanç. vol.23 número60 en a02v23n60

... The signification, legitimation and domination struc- tures at the political and economic level, instantiated by agents acting in time and space, provided the social, polit[r] ... See full document

12

Rev. contab. finanç.  vol.23 número59 en v23n59a01

Rev. contab. finanç. vol.23 número59 en v23n59a01

... Professors Diana Vaz de Lima, Marcelo Driemeyer Wilbert, José Matias Pereira andEdilson Paulo publish THE IMPACTOF THE WELFARE FACTOR ON THE MAIN SOCIAL SECURITY FIGURESwith a[r] ... See full document

1

Rev. contab. finanç.  vol.23 número59 en v23n59a02

Rev. contab. finanç. vol.23 número59 en v23n59a02

... The study also identified cognitive le- gitimacy for controllership using publications in major accounting journals, materials presented at conferences and seminars, the presence of th[r] ... See full document

13

Rev. contab. finanç.  vol.23 número60 en a09v23n60

Rev. contab. finanç. vol.23 número60 en a09v23n60

... In the first part of this study, the idiosyncratic volatili- ties (IV) of each stock in each month were calculated using the standard deviations of the monthly regression residuals of [r] ... See full document

12

Rev. contab. finanç.  vol.23 número60 en a08v23n60

Rev. contab. finanç. vol.23 número60 en a08v23n60

... An Empirical Investigation of the Relationship Between Change in Corporate Social Performance and Financial Performance: A Stakeholder Theory Perspective. 52 1999 Academy of Management[r] ... See full document

14

Rev. contab. finanç.  vol.23 número60 en a07v23n60

Rev. contab. finanç. vol.23 número60 en a07v23n60

... betwe- en corporate governance and consulting expenses because there is no consensus that the hiring of consulting services leads to the loss of independence, which is the reason that we did not formulate a ... See full document

9

Rev. contab. finanç.  vol.23 número60 en a06v23n60

Rev. contab. finanç. vol.23 número60 en a06v23n60

... determining whether the internal auditing guidelines pre- sented by the IIA (2010) are practiced and whether the abi- lity of internal auditing to improve processes may serve as an indi[r] ... See full document

11

Rev. contab. finanç.  vol.23 número60 en a05v23n60

Rev. contab. finanç. vol.23 número60 en a05v23n60

... The most important variables were the β C values for the percentage variation in market to book and the β C of the financial indicator of liquidity, which display[r] ... See full document

13

Rev. contab. finanç.  vol.23 número60 en a04v23n60

Rev. contab. finanç. vol.23 número60 en a04v23n60

... Newcomb (1881) and Benford (1938) stated that in na- ture, there are more numbers beginning with smaller di- gits than larger digits. This claim is aligned with the factual limitation resulting from a scarcity of ... See full document

12

Rev. contab. finanç.  vol.23 número60 en a03v23n60

Rev. contab. finanç. vol.23 número60 en a03v23n60

... In Brazil, Malacrida and Yamamoto (2006) analyzed the relationship between levels of disclosure of financial information and the stock return volatility of 40 com- panies listed on the São Paulo Stock Exchange Index ... See full document

14

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 v25n64a06

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

... The purpose of this paper is to identify whether specific environmental actions are disclosed, whether the environmental impact of an organization is quan- tified and whether environmental targets are achieved (Brammer ... 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

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