Buscar
Mostrando ítems 1-10 de 80
Efeitos do ciclo de vida das empresas no matching e na qualidade dos accruals
(Universidade Federal de Santa MariaBrasilControladoria, Governança e SustentabilidadeUFSMPrograma de Pós-Graduação em Ciências ContábeisCentro de Ciências Sociais e Humanas, 2022-09-23)
This study aimed to analyse the effects of life cycle stages on matching and on the quality of
accruals in publicly traded Brazilian companies. The stages of the life cycle are identified
using, the methodology developed ...
Rodízio de auditoria e a qualidade dos lucros: uma análise a partir dos accruals residuais
(Universidade do Vale do Rio dos Sinos, 2016-12-20)
Independent audit plays an important role in the relationship between the company and external users, and the auditor must be independent of the audited company. In Brazil, the mandatory audit firm rotation is regulated ...
Rodízio de auditoria e a qualidade dos lucros: uma análise a partir dos accruals residuais
(Universidade do Vale do Rio dos Sinos, 2016-12-20)
Independent audit plays an important role in the relationship between the company and external users, and the auditor must be independent of the audited company. In Brazil, the mandatory audit firm rotation is regulated ...
Evaluación de la gestión de los resultados de las empresas públicas mexicanas del sector industrial
(Universidad Autónoma de Nuevo León a través de la Facultad de Contaduría Pública y Administración., 2022)
Dívida e a qualidade dos lucros
(Universidade do Vale do Rio dos Sinos, 2016-12-20)
The objective of this case study was to analyze if the level of the debt in the companies listed on BM & FBOVESPA affects the earnings quality. To support this case, prior studies suggest that the earnings quality can be ...
Dívida e a qualidade dos lucros
(Universidade do Vale do Rio dos Sinos, 2016-12-20)
The objective of this case study was to analyze if the level of the debt in the companies listed on BM & FBOVESPA affects the earnings quality. To support this case, prior studies suggest that the earnings quality can be ...
Gerenciamento de accruals discricionários trimestrais no mercado Latino-Americano
(Universidade Federal do Rio Grande do NorteBrasilUFRNPROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS, 2022-03-24)
Based on the Agency Theory, the objective of this study is to analyze the quality of Latin
American countries associated with the management of quarterly results of publicly traded
companies. For this, 457 companies ...
Os impactos da qualidade das informações contábeis na valorização ou desvalorização das ações de empresas da B3
(Universidade Federal de Minas GeraisBrasilFACE - FACULDADE DE CIENCIAS ECONOMICASCurso de Especialização em Gestão EstratégicaUFMG, 2021-06-30)
The ease of access to information in addition to a more and more fast connection have enabled investors and managers a more precise and assertive decision-making. Those decisions are taken based on data and indicators which ...