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[PDF] Top 20 Rev. contab. finanç. vol.29 número76 X rcf x

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Rev. contab. finanç.  vol.29 número76 X rcf x

Rev. contab. finanç. vol.29 número76 X rcf x

... This discussion draws attention to future Public Finance research that, regardless of the movement of harmonization of procedures, CAs should not be interpreted as a set of uniform en[r] ... See full document

15

Rev. contab. finanç.  vol.29 número76 X rcf x

Rev. contab. finanç. vol.29 número76 X rcf x

... For Cohen and Zarowin (2007), this accounting information discretion can be both a value maximizer and opportunistic, leaving room for “earnings management”. Earnings management can be achieved via the manipulation of ... See full document

17

Rev. contab. finanç.  vol.29 número76 X rcf x

Rev. contab. finanç. vol.29 número76 X rcf x

... Th e main conclusion obtained in this study is that it is possible to build a passive portfolio, formed only by the conservative fund from the institutions analyzed and an ETF from [r] ... See full document

16

Rev. contab. finanç.  vol.29 número76 X rcf x

Rev. contab. finanç. vol.29 número76 X rcf x

... Th is article investigated the occurrence of corporate fraud in Brazilian banking institutions in the period between January 2001 and December 2012 using detection variables extract[r] ... See full document

22

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... It is a fact, therefore, that the vast majority of audit fi rms and their current and potential clients are small and medium-sized enterprises (SMEs). Despite the importance of SMEs fo[r] ... See full document

7

Rev. contab. finanç.  vol.27 número72 x rcf aop0316

Rev. contab. finanç. vol.27 número72 x rcf aop0316

... Panel regression analysis of level of earnings management in debenture issues, considering the interactions of company characteristic variables with the Pre Issue 1 variable, which corr[r] ... See full document

15

Rev. contab. finanç.  vol.27 número71 x rcf aop0316

Rev. contab. finanç. vol.27 número71 x rcf aop0316

... his research aimed to investigate the efect of infor- mational content of HA on quality of accounting informa- tion disclosed by non-inancial companies listed on the BM&FBOVESPA, as[r] ... See full document

15

Rev. contab. finanç.  vol.27 número71 x rcf aop0316

Rev. contab. finanç. vol.27 número71 x rcf aop0316

... these, 29 served as a vehicle for only one ...one), 29 in B1 (60), 31 in B2 (50), 22 in B3 (30), 3 in B4 (20), and one was not evaluated, thus giving a total of 4,730 points, averaging ... See full document

15

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... Antônio Maria Henri Beyle de Araújo, Paulo Roberto Barbosa Lustosa, and Edilson Paulo are the authors of the article titled Th e cyclicality of loan loss provisions under three diff [r] ... See full document

2

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... It is the leading journal contributing with 16 themes in auditing (Table 3), of which are prominent: audit market (MRKT), audit procedures (PROC), audit report & fi nancial statem[r] ... See full document

19

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... Th us, it is understood that exclusive association with asset’s loss or deprivation does not result in better cognitive perspective of the concept of deprival value, which is indepe[r] ... See full document

10

Rev. contab. finanç.  vol.28 número73 X rcf x

Rev. contab. finanç. vol.28 número73 X rcf x

... The objective of a controlling department relied on the “need to replace the accountant”, “the need to know what was happening in the company”; dif erent rationales are observed regar[r] ... See full document

18

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... In summary, this study, involving the possible infl uence of the manager’s characteristics and of investment portfolio composition on the performance of Brazilian multimarket funds, e[r] ... See full document

15

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... For the analysis, the sample was divided into ten mesoregions according to the criteria of the Paranaense Institute for Economic and Social Development (Ipardes). Th e data collected[r] ... See full document

15

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... Based on the results found and taking the students’ opinion into account, the following conclusions stand out: (i) applying the case was shown to be eff ective in achieving the object[r] ... See full document

19

Rev. contab. finanç.  vol.29 número76

Rev. contab. finanç. vol.29 número76

... USP - Universidade de São Paulo – Campus Capital UNIFESP - Universidade Federal de São Paulo. José Alonso Borba[r] ... See full document

18

Rev. contab. finanç.  vol.28 número73 X rcf x

Rev. contab. finanç. vol.28 número73 X rcf x

... In this case, we view that both the i xed income funds and the Neutral Long & Short multimarket funds showed dif erent values of t -test for exposure of funds’ return to market[r] ... See full document

16

Rev. contab. finanç.  vol.28 número73 X rcf x

Rev. contab. finanç. vol.28 número73 X rcf x

... Share Price = share price three months after the close of fi nancial period n; Level of Disclosure = disclosure index for the business combinations included in the study sample; Goodwil[r] ... See full document

16

Rev. contab. finanç.  vol.28 número73 X rcf x

Rev. contab. finanç. vol.28 número73 X rcf x

... Rawls’ Justice heory establishes that a fair society must allow less advantaged people to have access to the beneits of social cooperation. In this line of thought, the airmative actions established by Law 12,711/2012 ... See full document

16

Rev. contab. finanç.  vol.28 número75 X rcf x

Rev. contab. finanç. vol.28 número75 X rcf x

... With this evidence, the study suggests the use of the concept of inancial distress as a stage prior to bankruptcy and provides a model for predicting inancial distress with 89% accurac[r] ... See full document

17

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