Buscar
Mostrando ítems 41-50 de 80
Institutional ownership, earnings management and earnings surprises: evidence from 39 years of U.S. data
(Universidad ESAN. ESAN EdicionesPE, 2023-12-11)
Purpose: As the influence of institutional investors over managerial decision-making grows, so does the importance of understanding the effect of institutional investor ownership (IO) on firm outcomes. The authors take a ...
Gerenciamento de resultados por atividades operacionais e persistência dos lucros: uma análise com as empresas brasileiras de capital aberto
(2021)
A literatura aponta para a existência de manipulação das informações contábeis em companhias, também conhecido como gerenciamento de resultados. Estudos anteriores mostram que esse tipo de manipulação pode afetar a qualidade ...
Os efeitos das book-tax-differences anormais na qualidade dos resultados contábeis em empresas de capital aberto listadas no Brasil
(Universidade do Vale do Rio dos Sinos, 2016-11-28)
The differences in the verification of Financial Profit and Tax Profit, known as Book-Tax Differences (BTD), have became a discussion topic and relevant issue in the end of the 1990’s and in the early 2000’s, especially ...
Os efeitos das book-tax-differences anormais na qualidade dos resultados contábeis em empresas de capital aberto listadas no Brasil
(Universidade do Vale do Rio dos Sinos, 2016-11-28)
The differences in the verification of Financial Profit and Tax Profit, known as Book-Tax Differences (BTD), have became a discussion topic and relevant issue in the end of the 1990’s and in the early 2000’s, especially ...
Treat to target in systemic lupus erythematosus: a commentary
(Springer, 2016)
Treat to target (T2T) strategies have proved to be useful in several chronic disorders, including Rheumatoid Arthritis. In systemic lupus erythematosus (SLE), T2T strategy has been proposed in order to control disease ...
Understanding Risk Factors for Poor Outcomes in a Multiethnic Longitudinal Cohort: The LUMINA (Lupus in Minorities: Nature vs. Nurture) Experience (LUMINA LXXXII)
(Elsevier, 2021)
The Lupus in Minorities: Nature Vs Nurture (LUMINA) cohort has placed Hispanics on the lupus map in the United States. Texan Hispanic and African American patients experience, overall, worse outcomes than the Caucasian and ...
Severe flares are associated with a poorer health-related quality of life (HRQoL) in patients with SLE: data from the Almenara Lupus Cohort
(BMJ Publishing Group, 2022)
Background: Flares in patients with SLE, regardless of their severity, have been associated with damage accrual. However, their impact on health-related quality of life (HRQoL) has not been fully evaluated. In fact, disease ...
Perfil das empresas brasileiras com evidências de utilização de big bathProfile of brazilian companies with evidence of using big bath
(Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências Contábeis, 2018)
Government cost information and the quality of public expenditure: lessons from the international experienceInformações de custos e qualidade do gasto público: lições da experiência internacional
(Escola Brasileira de Administração Pública e de Empresas da Fundação Getulio Vargas, 2010)
Qualidade da informação contábil: uma análise do impacto de indicadores de desempenho econômico-financeiro
(Universidade Federal do Rio Grande do NorteBrasilUFRNCiências Contábeis, 2019-06-17)
The present study aims to study the relationship between the quality of accounting information, through proxy results management, which represents the independent variable of this study, and economic-financial performance ...