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Voluntary audit, investment, and financing decisions in Latin American small and medium enterprises
(Elsevier, 2020-03)
We study the effects of voluntarily contracting an external audit in a sample of small and medium-sized enterprises in the four largest Latin American countries: Argentina, Brazil, Colombia, and Mexico. The evidence shows ...
Acionista estrangeiro como determinante explicativo da constituição voluntária do comitê de auditoria nas firmas listadas no mercado de capitais brasileiro
(Universidade do Vale do Rio dos Sinos, 2019-03-15)
This dissertation has the objective to analyze the link between the participation of foreign stockholders in the ownership structure by listed firms in the Brazilian capital market and the voluntary constitution from the ...
Acionista estrangeiro como determinante explicativo da constituição voluntária do comitê de auditoria nas firmas listadas no mercado de capitais brasileiro
(Universidade do Vale do Rio dos Sinos, 2019-03-15)
This dissertation has the objective to analyze the link between the participation of foreign stockholders in the ownership structure by listed firms in the Brazilian capital market and the voluntary constitution from the ...
Factores determinantes en los procesos de auditoria interna en las pymes colombianas
Este trabajo analiza si las PYMES Colombianas perciben la auditoria como un servicio de utilidad para los negocios, mediante un instrumento de medición, la cual permita identificar los factores determinantes en los procesos ...
Small farmer cooperatives and voluntary coffee certifications Rewarding progressive farmers of engendering widespread change in Costa Rica?
(ELSEVIER, 2017)
Our research examines the benefits and drawbacks for cooperatives who participate in voluntary coffee
certifications. We interviewed administrators at twenty Costa Rican coffee cooperatives about management
practices ...
Fatores determinantes do nível de transparência de mantenedoras de instituições privadas de ensino superior no Brasil
(Universidade do Vale do Rio dos Sinos, 2018-04-11)
The objective of this study is to identify the factors that explain the level of transparency in the financial statements disclosed by private HEI trustee in Brazil. We analyzed the financial statements of a sample of 39 ...