Accounting Manipulation
Mostrando 1-11 de 11 artigos, teses e dissertações.
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1. Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization
RESUMO Este artigo analisa a relação entre a maximização de ganhos pessoais e empresariais e os traços moderados do Dark Triad. A relevância da escolha do tema recai sobre a investigação da atitude de executivos que exibem características com intensidade moderada entre os altos e baixos traços. Comprova-se que a visão e o carisma do indivíduo nar
Rev. contab. finanç.. Publicado em: 2019-03
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2. Business cycles and earnings management strategies: a study in Brazilian public firms,
RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g
Rev. contab. finanç.. Publicado em: 10/01/2019
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3. Decisões financeiras em condições de risco por gerentes, diretores e firmas brasileiras: uma análise baseada nas finanças comportamentais
The purpose of this survey of an exploratory nature is to discover why managers, directors and firms make financial decisions under conditions of risk in Brazil. For this reason a survey was conducted in studies based on Behavioral Finance (BF), in order to identify possible anomalies related to susceptibility to risk, particularly those already identified b
Publicado em: 2008
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4. Whooping cough - theoretical evaluation of new vaccination strategies in São Paulo - Brazil / Avaliação de novas estratégias vacinais contra a coqueluche no município de São Paulo
Background: Whooping cough is a respiratory tract infection caused by Bordetella pertussis and characterized by paroxysmal cough that usually causes complications for infants, including death, and for people with chronic respiratory diseases. Immunity against pertussis after infection or vaccination is not everlasting. Despite of high childhood immunization
Publicado em: 2008
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5. Disciplina de mercado e as acumulações contábeis discricionárias / Discipline the market and the discretionary accruals accounting
Os depositantes, ao aplicarem seus recursos nos bancos, delegam a estes a função de monitoramento dos tomadores de empréstimos e, com isso, podem concentrar seus esforços em monitorar a instituição bancária. A disciplina de mercado ex-post é exercida na eventualidade de os bancos assumirem riscos excessivos, e de os depositantes, ao serem informados
Publicado em: 2008
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6. Análise dos fatores de convencimento do juízo brasileiro quanto à ocorrência de fraude contábil: um estudo de caso Múltiplo da Gallus, da Encol e do Banco Santos
This work is based on the analysis of three Brazilian cases of condemnation by accounting fraud and financial reports manipulation of data, where we tried to identify if there is condemnation by accounting fraud in Brazil and the main factors considered by the judge to convince them about the accounting fraud. The theoretical reference quoted involves the th
Publicado em: 2007
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7. Manipulation of accounting information: a theoretical and empirical analysis on the operational models of earnings management detection / Manipulação das informações contábeis: uma análise teórica e empírica sobre os modelos operacionais de detecção de gerenciamento de resultados
This research aims to investigate the theoretical and empirical validity of operational models to measure discretionary accruals used in the detection of earnings management. Initially, accounting information and its importance in business valuation and in the establishment of contractual relations are presented and discussed, as well as the accounting measu
Publicado em: 2007
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8. Teorias contábeis sobre o patrimônio líquido e teoria da renda-acréscimo patrimonial: um estudo interdisciplinar / Shareholder´s Equity Accounting Theories and Wealth Income Theory: an Interdisciplinary Study
Government needs resources to execute its duties and these resources are obtained from the taxpayers through taxes. The income tax, as the Government resourcessource, allows taxpayers taxation equality achievement, as it is one of the best ways to measure the ability to pay. In tax law, besides product-income and legal concept, income can be defined as the i
Publicado em: 2007
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9. 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
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10. Infective endocarditis: a survey of cases in the South-East region of Scotland, 1969-72.
The incidence and characteristics of infective endocarditis were studied in a defined community over a four-year period. Seventy-eight cases were found, giving an incidence of 16 cases permillion per year. The commonest presenting features were those of infection; 53% had cardiac failure and 37% evidence of emboli when first seen. Twenty-three cases occurred
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11. Screening for Mutations in Kidney-Related Genes Using SURVEYOR Nuclease for Cleavage at Heteroduplex Mismatches
SURVEYOR is a new mismatch-specific plant DNA endonuclease that is very efficient for mutation scanning in heteroduplex DNA. It is much faster, cheaper, more sensitive, and easier to perform than other “traditional” mutation detection methods such as single-strand conformation polymorphism analysis, denaturing high-performance liquid chromatography, hete
American Society for Investigative Pathology.