Buscar
Mostrando ítems 61-70 de 5417
Auditing and earnings management in brazilian HMOS
(Virtus Interpress, 2011)
This paper examines whether external auditing minimizes the propensity for manipulation of accounting information (MAI) by health maintenance organizations (HMOs), with respect to financial information disclosed to the ...
Wage-Earning Slaves COARTACION IN NINETEENTH-CENTURY CUBA Introduction
In 1845, Mark Twain was ten years old, and the society he knew in Missouri was slave-based, as the epigraph at the beginning of this book shows. Much the same was true of Cuba, a European colony at that time—Spain’s most ...
Labor earnings dynamics in post-stabilization Brazil
(2015-06-15)
This paper analyzes both the levels and evolution of wage inequality in the Brazilian formal labor market using administrative data from the Brazilian Ministry of Labor (RAIS) from 1994 to 2009. After the covariance structure ...
The effects of adult literacy on earnings and employment
(2012-09-12)
This paper provides evidence of the effects of adult literacy on individuals’ income and employability in Brazil based on information obtained from the monthly employment survey (PME). The OLS results indicate that after ...
Ensaio teórico sobre qualidade da informação contábi l- earnings quality e os atributos baseados em dados contábeis
(Universidade Federal de Minas GeraisBrasilENG - DEPARTAMENTO DE ENGENHARIA PRODUÇÃOFCE - DEPARTAMENTO DE CIÊNCIAS ADMINISTRATIVASFCE - DEPARTAMENTO DE CIÊNCIAS CONTÁBEISUFMG, 2018)
From public to private: the performance of former public workers in the Brazilian labor market
(Escola de Pós-Graduação em Economia da FGV, 2002-06-20)
This paper analyzes the placement in the private sector of a subset of Brazilian public-sector employees. This group left public employment in the mid-1990’s through a voluntary severance program. This paper contrasts their ...
The earnings share of total income in Latin America, 1990-2010
(2014-12)
This article analyses the share of total income represented by employment earnings in the countries of Latin America over the last two decades. It first considers the wage share of gross domestic product (gdp) and then ...
Detectando earnings management no Brasil: estimando os accruals discricionários
(Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária, 2008-04-01)
This paper analyzes classic models used in international academic literature to estimate discretionary accruals, which are an empirical proxy to detect earnings management. Additionally, it provides evidence that Brazilian ...
Trade liberalization and the evolution of skill earnings differentials in Brazil
(Escola de Pós-Graduação em Economia da FGV, 2002-11-14)
From 1988 to 1995, when trade liberalization was implemented in Brazil, relative earnings of skilled workers decreased. In this paper, we investigate the role of trade liberalization in explaining these relative earnings ...