Accounting Variables
Mostrando 1-12 de 88 artigos, teses e dissertações.
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1. Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vign
RAUSP Management Journal. Publicado em: 2022
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2. Evening chronotype as a bipolar feature among patients with major depressive disorder: the results of a pilot factor analysis
Objectives: The bipolar spectrum concept has resulted in a paradigm shift that has affected both the diagnosis and therapy of mood disorders, with bipolarity becoming an indicator of treatment resistance in depression. Evening circadian preference has also been linked to affective disorders. The aim of our study was to confirm the relationship between the se
Brazilian Journal of Psychiatry. 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. Efficiency of credit unions in Brazil: an analysis of the evolution in financial intermediation and banking service
Abstract Purpose The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives. Design/methodology/approach With a sample of 315 cooperatives ov
RAUSP Manag. J.. Publicado em: 2020-09
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5. 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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6. 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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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 EVOLUTION OF ENVIRONMENTAL GOVERNANCE MECHANISMS: AN INSTITUTIONAL FRAMEWORK APPLIED TO BIOFUELS
Resumo Esse artigo apresente uma ferramenta analítica para avaliar a evolução de mecanismos de governança ambiental. A trajetória institucional dos mecanismos de certificação é influenciada por três variáveis pré-existentes: regulação pública, organização e competição setorial e mecanismos de legitimação. A competição entre sistemas de
Ambient. soc.. Publicado em: 25/11/2019
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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. Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
RESUMO Este estudo tem por objetivo investigar o comportamento do nível de gerenciamento de resultados trimestrais das companhias abertas brasileiras. Para isso, selecionou-se uma amostra de 107 empresas listadas na B3 S/A Brasil Bolsa Balcão e estimaram-se os accruals discricionários trimestrais entre 2012 e 2017 através do modelo Paulo (2007) como prox
BBR, Braz. Bus. Rev.. Publicado em: 03/06/2019
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11. The Influence of Seasonal Temperature Variation on Blood Pressure Behavior
Abstract Background: Hypertension in Brazil affects 32.5% of the population, accounting for 50% of deaths due to cardiovascular disease. The correct measurement and interpretation of blood pressure are essential for attaining an adequate disease diagnosis and management. Objective: To verify the correlation between the seasonal temperature variation during
Int. J. Cardiovasc. Sci.. Publicado em: 06/05/2019
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12. 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