Accounting Services Companies
Mostrando 1-12 de 14 artigos, teses e dissertações.
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1. 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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2. Fundamentos econômicos e o impacto da política de fomento a micro e pequenas empresas : um estudo aplicado ao caso da atuação do SEBRAE/MS no período de 1990-2008
This research aims to analyze the political support and encouragement Micro and Small Enterprises in the state of Mato Grosso do Sul, with reference to the performance of SEBRAE / MS in the period 1990 to 2008, through the perception of entrepreneurs analyzed. The research is part of the important information that the mortality rate of small and micro enterp
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 2012
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3. Análise DuPont como ferramenta de apoio às decisões de investimento em ações
The goal of this research is to examine whether DuPont Analysis indicators have explanatory power regarding the firms future profitability. In addition, we sought to investigate the utility of stock investing strategy, upon signals taken from the components of a DuPont Analysis. The tests were performed in Brazilian publicly traded companies with shares on B
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 18/06/2010
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4. Social and environmental investments in value added statement: reduction or distribution of value added? / Investimentos socioambientais na demonstração do valor adicionado: formação ou distribuição do valor adicionado?
Value Added Statement (VAS) became a mandatory practice for all publicly traded companies in Brazil since 2008. Bearing a economic and social value and having the objective to show the benefits the company has added to the domestic economy, the Value Added Statement discloses the companys own structure for the remuneration of production factors. The informat
Publicado em: 2009
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5. The relevance of accounting approach in measuring the corporate tax burden / A relevância da abordagem contábil na mensuração da carga tributária das empresas
The interest in the companieseffective tax burden as well as its measurement is more and more greater, mainly due to the fact the international mobility of capital and labor has been growing, as a result of the globalization constant progress. This study aims at verifying if there are significant disagreements between the tax approach and the accounting appr
Publicado em: 2008
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6. Preço de transferência no Brasil e os impactos nas demonstrações financeiras
Until the end of 1.996, the Brazilian legislation did not regulate the transactions of importation and exportation related to companies from overseas. However, with the law number 9.430/96, January 1st, 1.997, the legislation for tax return regulated for the first time the issue about the cost for international transferring of goods, services, rights and int
Publicado em: 2008
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7. Comprometimento com a organização e com a profissão : um estudo multidimensional em empresas de serviços contábeis
As empresas de serviços contábeis são caracterizadas por empregarem pessoas que não precisam ter experiência na área, pois o treinamento pode ser realizado no próprio ambiente de trabalho. Embora recebam baixos salários, a oferta de mão-deobra é ampla devido ao fato de os estudantes de contabilidade terem esta oportunidade como meio de adquirir exp
Publicado em: 2008
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8. 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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9. Impacto da IFRS 3 Business combination nas demonstrações contábeis de empresas britânicas do segmento de petróleo, gás e energia, em 2005
The process of internationalization of the means of production and the increase of worldwide commerce of good, services and capitals strengthen the necessity of a universal, trustworthy and common language for the enterprise sector. This language is present in the accounting and financial reports. As the accounting information can change substantially from a
Publicado em: 2007
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10. A contribution to the concept of cost to serve: case study of a food industry / Uma contribuição ao conceito de custo para servir: estudo de caso de uma indústria de alimentos
Cost management is a growing concern among companies, driven by lack of resources and fierce competition. Increased market complexity and, consequently, the wider range of products and services that companies provide to their customers have turned cost measurement into a great challenge. The task to determine a series of steps - from a commercial policy by s
Publicado em: 2006
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11. Estudo da consolidação proporcional nas empresas que atuam no mercado brasileiro / Study of the proportionate consolidation on companies that are active in the Brazilian market
There is no consensus on the best way of recognizing investments in joint ventures in the investing company?s financial statement. One single accounting practice needs to be adopted, as the lack of a standardized accounting treatment for investments in cases of shared control impairs the comparability of consolidated financial statements issued by companies
Publicado em: 2005
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12. SOFTWARE E GESTÃO DE CLIENTES INTERNOS: um estudo sobre a utilizaÃÃo de tecnologias por contabilistas em suas empresas ou escritÃrios contÃbeis. / Software and Administration of people: A study or how tecnology for accoutants in itÂs companiers or accoutants office
It has been aimed to understand the types of resistance that take accountants in the city of SÃo Josà dos Campos to outsource or reject softwares of people administration in their companies or offices of accounting services. A questionnaire was applied to a random sample of 69 accountants. Analyses of contents and descriptive statistics were used for the i
Publicado em: 2004