Buscar
Mostrando ítems 21-30 de 789
Análise da sensibilidade do Earnings Response Coefficient (ERC) à adoção das IFRS no mercado brasileiro
(Universidade Federal de Minas GeraisUFMG, 2018-05-14)
In Brazil, the changes in international accounting standards in relation to the process of convergence to International Financial Reporting Standards (IFRS), the practice of results management (GR) in that decade. However, ...
Análisis financiero empresa Henkel Chile Ltda. y sus efectos por los cambios de los principios contables generalmente aceptados (PCGA) a International Financial Reporting Standard (IFRS)
(Universidad Andrés Bello, 2007)
La sociedad actual se desenvuelve en un entorno muy complejo y cambiante que se
caracteriza por la integración de la economía a escala mundial. Por esta razón es necesario
evaluar la gestión de cada una de las empresas, ...
Ifrs e neutralidade tributária : a experiência brasileira no setor de telecomunicações
(Universidade Federal de UberlândiaBRPrograma de Pós-graduação em AdministraçãoCiências Sociais AplicadasUFU, 2016)
The Impact Of Iraqi Local Accounting Standards On Earnings Management
(Universidad del Zulia, 2019)
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...
Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
(Universidad ESAN. ESAN EdicionesPE, 2013-06-30)
Nowadays, one of the final aims of the institutions working on transparency and standardization of financial statements, and the publication of standards related to the profession of accounting & auditing has been to put ...
IFRS adoption and firms’ opacity around the world: what factors affect this relationship?
(Universidad ESAN. ESAN EdicionesPE, 2021-06-30)
Purpose. This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity. Design/methodology/approach. ...
Compliance com os requisitos de divulgação do IFRS - International Financial Reporting Standards e sua relação com o erro de previsão dos analistas de mercado
(2015-11-30)
The objective of this study is to make an econometric analysis of the relationship between analysts’ earnings forecast errors and firm compliance with the disclosure requirements of IFRS (International Financial Reporting ...
REGULATORY COMPLIANCE ON CASH FLOWS FOR INDUSTRIAL COMPANIES REPORTED UNDER IFRSCumplimiento normativo sobre flujos de efectivo reportados por empresas industriales bajo NIIF
(Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables, 2015)
Adoption determinants of the International Accounting Standards IAS/IFRS by the developing countries
(Universidad ESAN. ESAN EdicionesPE, 2013-12-30)
This paper’s main objective is to identify certain explanatory factors that likely clarify the choice of applying IAS/IFRS adopted by developing countries (DCs) up until the year 2008. Based on a sample consisting of 74 ...