Accounting Information Relevance
Mostrando 13-23 de 23 artigos, teses e dissertações.
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13. Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are lar
Revista Contabilidade & Finanças. Publicado em: 2008-12
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14. A informação contábil e a teoria de agência: um estudo da assimetria informacional em companhias abertas, listadas no novo mercado da Bovespa
This study analyzes the agents perception of Accounting as a mechanism for reducing information asymmetry between the Principal and itself. The agents considered in this study were the administrators of all thirty-six domestic public companies listed on the special market segment with additional requirements related to corporate governance of the Sao Paulo S
Publicado em: 2008
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15. O valor da empresa e a informação contábil: um estudo nas empresas petrolíferas listadas na bolsa de valores de Nova York (NYSE) / The value of the company and accounting information: a study on the oil companies listed in the New York Stock Exchanges (NYSE)
This work investigates the relevance of accounting to explain the behavior of oil companiesstock prices negotiated on NYSE. This investigation is based on Ohlsons model (1995). To achieve our goal, we performed empirical experiments with the aim to test three main hypotheses: (i) the evaluation based on future account results is as relevant as the evaluation
Publicado em: 2008
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16. A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação
The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed fo
Publicado em: 2007
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17. Características qualitativas da informação contábil : uma análise do grau de entendimento dos gestores financeiros de empresas do setor elétrico brasileiro
The accountings objective is to provide the user with information capable to base and to make the decision taking more security, to do this is necessary that such informations features have quality. If it is not observed, the effort to product this information can be null. The present research objectified to analyze if the managers of companies of the Brazil
Publicado em: 2007
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18. A investigation of use management accounting tools for brazilians enterprises / Uma investigação do uso de artefatos da contabilidade gerencial por empresas brasileiras
Após a afirmação de Johnson e Kaplan, em 1987, através do livro ?Relevance Lost?, de que a Contabilidade Gerencial tinha perdido sua relevância, diversos artefatos foram desenvolvidos. Ao final da década de 1980, o IMA divulgou pesquisa que identificava quatro estágios evolutivos da Contabilidade Gerencial. A presente dissertação distribuiu alguns a
Publicado em: 2006
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19. O Conservadorismo e o Reconhecimento Assimétrico: Evidências do Mercado de Capitais Brasileiro / Conservatism and Asymmetric Recognition: Some Evidences from Brazil
I present evidence of the value relevance of Brazilian accounting numbers under the Ohlson framework. My results suggest that book values are superior to earnings in terms of value relevance. I also show that accounting income does not incorporate economic income in a conservative way (asymmetrically). These results are consistent with the hypothesis that un
Publicado em: 24/11/2005
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20. Relevância dos registros contábeis no processo de avaliação de empresas para venda: o caso da Perdigão S.A.
In the companies evaluation it is intended to achieve a just value that represents in rational way the economic potentiality of this organization. The business price is generally defined on the basis of the interaction among the purchasers expectations, the capacity of this company to generate future profits and to achieve the conditions demanded for the sal
Publicado em: 2005
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21. Relevância da contabilidade para o processo decisório: estudo de caso do Grupo Zema
The methodology of this paper is case study based and discusses the relevance of Accounting in the decision-making process and in entity management, in spite of, the restrictions of the Fundamental Principles of Accounting and Regulations, dictated by the various external authorities involved in Financial Accounting. The author selected a corporation, whose
Publicado em: 2004
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22. A study of relevant aspects of accounting and its uses in building construction line companies. / Um estudo sobre os aspectos relevantes da contabilidade e o seu uso em empresas do setor de construção civil.
This work investigates the aspects of the accounting of bulding construction companies (contractors) related to clarify the existent problems and the requirements to be useful in supportting the decision making processes. Different entries are demonstrated for those companies and discussions are made regarding those different recording in the light of Accoun
Publicado em: 2001
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23. Modelagem de um sistema de informação contábil voltado para empresas com filiais
Ever since its appearance, accounting has showed to be a powerful to decision makers, supplying them fundamental information to the planning, execution and control processes. The Information System has emerged to fulfill the management necessities of the companies administrators but, due to the enlargement of organizations and their interaction with the exte
Publicado em: 2000