Disclosure In Accounting
Mostrando 13-24 de 51 artigos, teses e dissertações.
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13. A integração da sustentabilidade às práticas de controle gerencial das empresas no Brasil / The integration of sustainability into management control practices in Brazil
The study aims to map and analyse the integration of sustainability into the management control (MC) practices of companies in Brazil. Sustainability was represented by the economic, envinronmental and social dimensions of the triple bottom line approach (ELKINGTON, 1997), and management control was addressed by the levers of controlmanagement control model
Publicado em: 2011
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14. Índice de conformidade de evidenciação (ICE) : uma aplicação
The accounting has as one of its main functions the communication of facts occurring in a given period for your users. For this function is successful, the Accounting constantly improves its documentary, standardizing reporting mechanisms and find the realities and needs of users with respect to the measurement and disclosure of information relevant to them.
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 27/05/2010
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15. Fatores determinantes do nível de disclosure das empresas de energia elétrica brasileiras : um estudo com dados em painel
This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of di
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 24/05/2010
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16. Estudo sobre a identificação, mensuração e evidenciação dos ativos intangíveis em empresa de commodities agrícolas no Brasil
The objective of this study was to understand how a company of agricultural commodities in Brazil identifies, measures and discloses the Intangible Assets following the precepts of the Law 11638/2007 and guidelines of the CPC-04, in order to submit a sequence of specific procedures for the identification, measurement and disclosure of intangible assets of a
Publicado em: 2010
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17. Impactos da implantação parcial das IFRS no Brasil: efeitos na qualidade das informações contábeis das empresas de capital aberto / Impacts of partial implementation of IFRS in Brazil: Effects on the quality of accounting information of publicly traded companies
Com a aprovação da lei 11.638/07, o Brasil iniciou o processo de adoção de normas internacionais de contabilidade (IFRS), as quais são consideradas internacionalmente como uma das normatizações de maior qualidade. Considerando que esse processo está sendo feito em duas grandes etapas, sendo a primeira a adoção parcial das IFRS (2008) e a segunda a
Publicado em: 2010
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18. O impacto da informação contábil de empresas fechadas na percepção de risco dos analistas de crédito / The impact of accounting information of non listed companies in the risks perception of credit analysts.
A presente pesquisa buscou verificar se a atribuição de rating por parte dos analistas de crédito é influenciada pelo grau de evidenciação contábil das empresas fechadas brasileiras e se os problemas referentes ao disclosure e qualidade das informações contábeis das empresas fechadas no Brasil afetam a captação de recursos no mercado bancário no
Publicado em: 2010
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19. A obtenção e o emprego de informações pela administração tributária em face das normas de sigilo
The scope of this study is to look into tax-related information from the moment it is seized to the moment it is used as evidence of fines and taxes levied. This study is justified due to the vulnerableness of the individuals fundamental right to privacy. The right to privacy, especially in terms of protection of financial and tax-related data, is protected
Publicado em: 2010
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20. Gerenciamento de Resultados Contábeis: estudo nas companhias abertas e fechadas do Sul do Brasil
This work aims to identify and analyze the level of earnings management in companies Open and Closed in Southern Brazil by market segment specified by the Exchange - BOVESPA, in order to examine if there are differences in the levels of management between these companies. Preliminarily, we present some concepts needed for the position and contextualize resea
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 17/12/2009
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21. Investigação sobre as práticas e tratamento dos passivos ambientais das empresas de energia elétrica listadas na Bovespa
A presente pesquisa aborda o processo de evidenciação do tratamento das práticas do passivo ambiental num grupo de 18 companhias do segmento setor e subsetor de energia elétrica. Para atender ao problema da pesquisa, foram compulsoriamente selecionadas todas as companhias que estavam listadas no ISE (Índice de Sustentabilidade Empresarial) no período d
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 19/03/2009
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22. Comparative analysis of disclosure index and the importance attached by stakeholders to information considered relevant for purposes of disclosure in institutions of higher education philanthropy in Brazil: an approach to theory of disclosure. / Análise comparativa entre o índice disclosure e a importância atribuída por stakeholders a informações consideradas relevantes para fins de divulgação em instituições de ensino superior filantrópicas do Brasil: uma abordagem d
Several studies related to the capital market have investigated the voluntary and mandatory disclosures, their effects and also the reasons that lead the organization to do it or not. However, they are incipient the studies that investigate the disclosure in educational institutions. In this sense, the objective of this these is to make a comparative analysi
Publicado em: 2009
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23. Relationship between the structure of ownership and computing the accounting profits in the Brazilian market / Relação entre a estrutura de propriedade e a informatividade dos lucros contábeis no mercado brasileiro
This present study consists on examining the effects of the ownership structure over the informativeness of the accounting earnings which are disclosed by traded companies in the Brazilian stock market. Informativeness is about measuring how intense is the relation between accounting earnings and stock prices considering the angular coefficient of the probab
Publicado em: 2009
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24. Financial disclosure and international capital mobility in Latin America
The extant literature provides evidence on the impact of financial disclosure environments on international capital mobility. However, to our knowledge, there are no such studies including Latin-American countries. We aimed to fill this void by assessing the influence of accounting information on international capital mobility in a twenty-two-country sample,
BAR - Brazilian Administration Review. Publicado em: 2008-06