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Rev. contab. finanç. vol.24 número61 en v24n61a03
... Thus, the objective of this study is to identify and analyze the topics and research methods applied in management accounting studies in Spain and Brazil; to explain how these studies [r] ... See full document
16
Rev. contab. finanç. vol.24 número61
... debido, en parte, al hecho de que en España, como consecuencia de la crisis financiera, las empresas están tratando de implementar sistemas de costes, con el fin de tener una mayor información sobre los ... See full document
16
Rev. contab. finanç. vol.24 número62
... In terms of future research, there are several studies that have been performed elsewhere that would provi- de useful information if performed in Brazil. The first is the study of Cho et al. (2010), which sought to ... See full document
17
Rev. contab. finanç. vol.24 número61 en v24n61a01
... In an article called Securities-Based earnings management in Banks: Valida- tion of a two-Stage model , authors Professors José Alves Dantas, Otávio Ribeiro de Medeiros, Fer[r] ... See full document
1
Rev. contab. finanç. vol.24 número63
... The sustaining of capitalist discourse is guarante- ed by the dominant scientific discourse, among others. In this sense, we cannot lose sight of the functiona- list epistemological conception that "assumes that all ... See full document
12
Rev. contab. finanç. vol.24 número62
... As a suggestion for future research, it would be inte- resting to analyze more deeply the causes of this lack of correlation between diversification and debt. One way to do this is to create a measure of correlation ... See full document
8
Rev. contab. finanç. vol.24 número61
... O caráter econômico neoliberal pronunciado dos conceitos do IASB/ FASB, Murphy e outros (2013) de certa forma, poderia fazer retroceder a contabilidade, no limite (caso se chegue a apl[r] ... See full document
2
Rev. contab. finanç. vol.24 número61 en v24n61a02
... he pronounced neoliberal eco- nomic nature of IASB/FASB concepts (Murphy and others, 2013) could somehow cause accounting to return, at the limit (if the result is the applicat[r] ... See full document
2
Rev. contab. finanç. vol.24 número61 en v24n61a04
... The present research examined the relationship betwe- en corporate governance, the cost of external audit services and the cost of non-audit services. Considering that the data relating to audit fees and ... See full document
10
Rev. contab. finanç. vol.24 número61 en v24n61a05
... an en- vironment that is conducive to the management of fi- nancial information, comprehensive disclosure require- ments notwithstanding (Fiechter & Meyer, ... See full document
18
Rev. contab. finanç. vol.24 número61 en v24n61a06
... Cointegration provides a meaning for the regres- sion of two or more non-stationary variables individu- ally (Wooldridge, 2008), the combination of which may enable the elimination of non-stationarity (Asteriou & ... See full document
9
Rev. contab. finanç. vol.24 número61 en v24n61a07
... However, unlike conventional funds, ETFs offer the same flexibility as a stock transaction because ETF shares are freely traded on a secondary market throughout the trading p[r] ... See full document
11
Rev. contab. finanç. vol.24 número61 en v24n61a08
... The present study, in contrast, evaluates the "Accounting Education" field separately from the "Accounting Research" field and focuses on PhDs in accounting who graduat[r] ... See full document
14
Rev. contab. finanç. vol.24 número61
... Quanto ao conjunto de artigos, a edição 61 é composta pelos seguintes trabalhos: estudio de las Publicaciones sobre Contabilidad de Gestión en Brasil y españa é o título do artigo produzido por Rogério João ... See full document
1
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
... 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
... 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 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 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 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
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