Accounting Information
Mostrando 1-12 de 292 artigos, teses e dissertações.
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1. IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
RESUMO As instituições financeiras brasileiras que possuem um Comitê de Auditoria e / ou estão listadas em Bolsa de Valores são obrigadas a divulgar as demonstrações financeiras em Bacen GAAP e IFRS. Esta pesquisa compara a relevância deles utilizando o Modelo de Ohlson (1995), adicionando variáveis de controle para os anos de 2010 a 2018. Foram est
BBR. Brazilian Business Review. Publicado em: 2022
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2. Sickle cell disease related mortality in Brazil, 2000-2018
Abstract Introduction There is a demand to update national mortality trends data related to sickle cell disease (SCD) in Brazil. This study describes causes of death and mortality issues related to SCD using the multiple-cause-of-death methodology. Methods The annual SCD mortality data was extracted from the public databases of the Mortality Information Sy
Hematology, Transfusion and Cell Therapy. Publicado em: 2022
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3. Environmental disclosure in corporate websites: a study in Brazil and USA companies
Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies lo
RAUSP Manag. J.. Publicado em: 2020-09
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4. 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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5. 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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6. Incentives for accounting choices in Cash Flows Statements
RESUMO Este trabalho buscou identificar incentivos que influenciam as escolhas contábeis de classificação de juros e dividendos recebidos ou pagos na Demonstração dos Fluxos de Caixa (DFC), no período de 2008 a 2014, nas empresas não financeiras do mercado de capitais brasileiro. As hipóteses referem-se ao efeito da escolha de classificação dos jur
Rev. contab. finanç.. Publicado em: 09/12/2019
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7. 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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8. THE RELATIONSHIP BETWEEN R&D EXPENSES AND THE ABNORMAL RETURN IN BRAZILIAN FIRMS
RESUMO Objetivo: O estudo tem como objetivo analisar a relação entre o retorno anormal e as despesas com P&D em empresas listadas brasileiras. Originalidade/valor: Os determinantes do retorno anormal das empresas fornecem informações relevantes para a tomada de decisões dos investidores. Nesse contexto, foi analisado se a inovação, mensurada pelas
RAM, Rev. Adm. Mackenzie. Publicado em: 03/10/2019
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9. Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal
Resumo Dada a complexidade de se mensurar o fair value de ativos biológicos agrícolas, que geralmente não possuem um mercado ativo e são dependentes de fatores climáticos, ambientais e biológicos, surge a necessidade de uma visão interdisciplinar que considere outros inputs além dos econômicos e contábeis. Nesse sentido, o presente ensaio teórico
Rev. adm. contemp.. Publicado em: 15/08/2019
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10. Complexity in financial disclosure: the role of the characteristics of hiring firms
RESUMO O objetivo principal desta pesquisa consiste em analisar a relação entre características das empresas contratantes e a percepção de complexidade na elaboração/divulgação de análise de sensibilidade e gestão de riscos por parte dos auditores/contadores que prestam serviços a elas. Procuramos analisar se características das firmas que têm
Rev. contab. finanç.. Publicado em: 25/04/2019
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11. From abortion-inducing medications to Zika Virus Syndrome: 27 years experience of the First Teratogen Information Service in Latin America
Abstract In 1990, the first Teratogen Information Service in Brazil (SIAT) was implemented in the Medical Genetics Service at Hospital de Clinicas de Porto Alegre. SIAT is a free-to-use information service both to health professionals and the general population, especially to women who are pregnant or planning pregnancy. The main objective of this paper is t
Genet. Mol. Biol.. Publicado em: 11/04/2019
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12. The view of parents and teachers about the occurrence of deleterious oral habits in a group of preschool children
RESUMO Objetivo: comparar a visão de pais e professores sobre a ocorrência de hábitos orais deletérios em pré-escolares. Métodos: estudo de caráter transversal com análise quantitativa. Pais e professores responderam um questionário autoaplicável referente aos hábitos deletérios de pré-escolares e assinaram o Termo de Consentimento Livre e Esc
Rev. CEFAC. Publicado em: 08/04/2019