Accounting Indicators
Mostrando 1-12 de 55 artigos, teses e dissertações.
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1. Suicide mortality in the city of São Paulo: epidemiological characteristics and their social factors in a temporal trend between 2000 and 2017. Retrospective study
ABSTRACT BACKGROUND: Suicide is one of the leading causes of death worldwide, accounting for one million deaths annually. Greater understanding of the causal risk factors is needed, especially in large urban centers. OBJECTIVE: To ascertain the epidemiological profile and temporal trend of suicides over two decades and correlate prevalence with social in
Sao Paulo Med. J.. Publicado em: 2020-06
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2. Shah S. The fever: how malaria has ruled humankind for 500,000 years. India: Penguin Random House India; 2018.
ABSTRACT BACKGROUND: Suicide is one of the leading causes of death worldwide, accounting for one million deaths annually. Greater understanding of the causal risk factors is needed, especially in large urban centers. OBJECTIVE: To ascertain the epidemiological profile and temporal trend of suicides over two decades and correlate prevalence with social in
Ciênc. saúde coletiva. Publicado em: 2020-06
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3. Financial indicators, informational environment of emerging markets and stock returns
Abstract Purpose The purpose of this paper is to evaluate the influence of the informational environment on the relevance of accounting information in companies traded in stock exchanges of emerging markets. Design/methodology/approach For this purpose, the authors calculated indicators based on figures derived from the financial statements and variables t
RAUSP Manag. J.. Publicado em: 25/11/2019
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4. Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes
RESUMO Este artigo teve por objetivo avaliar o impacto da Orientação do Comitê de Pronunciamentos Contábeis 07 (OCPC 07) em melhorias de forma (tamanho, readability e especificidade) das notas explicativas (NEs) brasileiras. A OCPC 07 constitui um dos primeiros normativos emitidos no mundo em resposta à demanda atual por enxugamento das NEs, que teriam,
Rev. contab. finanç.. Publicado em: 2019-03
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5. Market reaction to bank merger and acquisition events in Brazil: an analysis of the effects of market waves
RESUMO O objetivo deste estudo é investigar a reação do mercado de ações a eventos de fusões e aquisições (F&A) de bancos no Brasil ocorridos em momentos de aquecimento do mercado. Este artigo visa preencher a lacuna de pesquisa sobre F&A bancárias e seus efeitos, em especial aquelas advindas de ondas de F&A. Esse campo se encontra aberto na literat
Rev. contab. finanç.. Publicado em: 18/02/2019
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6. Can accounting-based and market-based indicators predict changes in the risk rating of brazilian banks?
Resumo Objetivo: A presente pesquisa buscou analisar se os indicadores de mercado, de forma complementar aos indicadores contábeis, têm capacidade de antecipar alterações (downgrades ou upgrades) nas avaliações de classificação de risco (rating) dos bancos no Brasil. Metodologia: Regressões lineares em modelos probit, a partir de uma amostra colet
Rev. bras. gest. neg.. Publicado em: 2019-01
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7. Curative procedures of oral health and structural characteristics of primary dental care
ABSTRACT OBJECTIVE To evaluate if the provision of clinical dental care, by means of the main curative procedures recommended in Primary Health Care, is associated with team structural characteristics, considering the presence of a minimum set of equipment, instrument, and supplies in Brazil’s primary health care services. METHODS A cross-sectional exp
Rev. Saúde Pública. Publicado em: 09/04/2018
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8. The relationship between indicators of socioeconomic status and cesarean section in public hospitals
ABSTRACT OBJECTIVE To assess the relationship between indicators of socioeconomic status and cesarean section in public hospitals that adopt standardized protocols of obstetrical care. METHODS This was a prospective cohort study conducted between May 2005 and January 2006 with 831 pregnant women recruited from 10 public primary care clinics in São Paulo
Rev. Saúde Pública. Publicado em: 23/03/2017
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9. An Innovative Approach to Stakeholder Theory: application in spanish transnational corporations
ABSTRACT Objective: This paper describes a different perspective on the application of stakeholder theory, concentrating only on the interests of stakeholders rather than on their roles. The purpose of this article is to provide an option for solving Jensen’s “problem of governance”; this approach will allow the agent to manage the stakeholders havin
Rev. bras. gest. neg.. Publicado em: 2015-04
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10. A construção dos indicadores de desempenho como ferramenta de gestão estratégica na empresa contábil / Construction of performance indicators as a tool for strategic management in the "accounting firm"
A presente pesquisa combina a reflexão teórica e metodológica sobre a criação de indicadores de desempenho que permitam a alta administração da empresa contábil, acompanhar se os objetivos estratégicos por ela definidos, com base em seu Planejamento Estratégico, serão atingidos. Para isso, necessitou-se o desmembramento dos objetivos estratégicos
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 14/12/2011
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11. Fatores determinantes para abertura de capital de empresas brasileiras / IPO determinants of Brazilian Companies
IPO has a wide international literature with many papers published on this subject. However, in Brazil, there are a few researchers who are dedicated to study this phenomenon, considering that the relevant growth of the national capital market is still recent. The objective of this study is to identify, based on accounting and market indicators and firm char
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 13/12/2011
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12. Sustentabilidade da agroindústria de palma no estado do Pará / Sustainability of palm oil agro-industry at Pará State
The oil palm (Elaeis guineensis, Jacq.), originally from Africa, belongs to the family Arecaceae and genus Elaeis. Indonesia and Malaysia are the largest producers, accounting for 90% of the world production, while Brazil accounts for only 0.5%. However, those countries have used up their planting areas and are no longer able to expand them, under the guidel
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/09/2011