Disclosure Of Financial Information
Mostrando 13-24 de 38 artigos, teses e dissertações.
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13. 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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14. 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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15. Análise dos impactos provocados pela assimetria de informações no mercado de capital brasileiro/Norte americano em cenários de crises : evidências do risco de mercado de ADRs
The evolution of the Brazilian capital market has been the subject of recent issues in the media, being evidenced by the volume and value of transactions made on the BOVESPA in recent years. This fact offers earning opportunities for Brazilian companies, as it allows reductions in their cost of capital when they decide to raise funds in this market. However,
Publicado em: 2009
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16. UNIVERSIDADE, PATENTES E INOVAÃÃO: ESTUDO SOBRE O PROCESSO DE TRANSFERÃNCIA DE TECNOLOGIA UNIVERSIDADE-EMPRESA / University, patents and innovation: a study on the transfer of university-industry technology
The study deals with university issues, patents and innovation, specifically the transfer of university-industry technology. The central objective was the identification and analysis of the determinants of the process of technology transfer at the Federal University of Minas Gerais - UFMG from the perspective of some of its inventors, researchers and manager
Publicado em: 2009
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17. 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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18. 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
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19. Disclosure in financial institutions of taxation in light of the convergence to international accounting standards / A evidenciação das informações tributárias pelas instituições financeiras em face da convergência para as normas internacionais
Communiqué 14259 published by the Brazilian Central Bank (BACEN) initiated a new phase for accounting in Brazil: the pursuit of convergence in accounting standards. In order to implement the policies of the International Accounting Standards Board (IASB), a number of measures must be taken to ensure that all Brazilian standards achieve convergence. Contribu
Publicado em: 2008
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20. Identification of relevant aspects concerning financial instruments disclosure of classified companies within different levels of corporate governance of Bovespa / Identificação dos aspectos relevantes na evidenciação dos instrumentos financeiros das empresas classificadas nos níveis diferenciados de governança corporativa da BOVESPA
This study has aimed to identify the existence of differences in the disclosure of financial instruments regarding recognition criteria, measurement and disclosure among companies of different levels of governance of Bovespa. In addition, it also presents some factors that influence this disclosure. The study contributes to both Theory and International Acco
Publicado em: 2008
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21. DOAR e DFC: conflitos conceituais
With the advent of globalization of the economy, the disclosure of accounting mark important role in the process of communication among its various users. The set of standards that causes such accounting information is different because the difference in beliefs, culture, nationalism among countries. In order to minimize the differences between the accountin
Publicado em: 2008
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22. Gastos públicos no Brasil: evidenciação da dinâmica dos gastos corentes federais no período 1995 à 2006
Currently, the increase of federal public expenses, mainly of current expenses, is the core element of the debate on the future directions for national public finances. Thus, the dynamic disclosure of these expenses, from 1995 to 2006, aims to demonstrate the governments priorities related to social, non-social and financial areas in this period, as well as
Publicado em: 2008
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23. Disclosure level and cost of equity capital in Brazil / Nível de disclosure e custo de capital próprio no mercado brasileiro
This thesis investigates the association between disclosure and cost of equity capital in Brazil. Results are based on a sample of the fifty most liquid shares traded at BOVESPA using data from 1998, 2000, 2002, 2004 and 2005. To proxy for disclosure level a Brazilian Disclosure Index (IDB) was built and used. IDB measures essential features of disclosure ac
Publicado em: 2007
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24. Efeito formulação e contabilidade : uma análise da influência da forma de apresentação de demonstrativos e relatórios contábeis sobre o processo decisório de usuários de informações contábeis
This work had as the main objective to verify if the way accounting information reported can or can not influence users decision of accountant information. For that the answers of 1850 Business Management and Accountancy students from public and private Universities of Brasília, João Pessoa and Natal were taken. Six experiments were done, reported in a que
Publicado em: 2007