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Detectando Earnings management no Brasil: estimando os accruals discricionários
(2008)
Este artigo analisa os modelos clássicos existentes na literatura acadêmica internacional para estimar os accruals discricionários, que são uma proxy empírica para detectar Earnings Manangement. Adicionalmente, evidencia ...
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 ...
Accruals mais usuais nos balanços patrimoniais das empresas do segmento de telefonia
(Universidade Federal de Minas GeraisUFMG, 2011-03-14)
This paper aims to raise accruals more usual business telephony segment, thus, were selected for sampling corporations with their financial statements available on the BOVESPA. Accruals acconting statements have been ...
Formalization of argument accrual: acceptability semantics and dialectical proof procedure
(IOS Press, 2013-09)
Argumentation is a powerful paradigm able to formalize commonsense reasoning, finding application in different domains such as automated reasoning, decision making, legal dispute, automated negotiation, etc. However, most ...
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 ...
Gerenciamento de resultados e remuneração dos executivos nas companhias latino-americanas
(Universidade do Vale do Rio do Sinos, 2008-09-24)
The objective of this study was to determine whether the forms of compensation for executives of companies Latin American influence earnings management. There was an empirical analysis of 48 companies, of 4 different Latin ...
Gerenciamento de resultados e remuneração dos executivos nas companhias latino-americanas
(Universidade do Vale do Rio do Sinos, 2008-09-24)
The objective of this study was to determine whether the forms of compensation for executives of companies Latin American influence earnings management. There was an empirical analysis of 48 companies, of 4 different Latin ...