Finance Accounting
Mostrando 13-24 de 33 artigos, teses e dissertações.
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13. Accounting earnings properties and determinants of earnings response coefficient in Brazil / Propriedades do lucro contábil e determinantes do coeficiente de resposta ao lucro no Brasil
A fundamental issue at the interface of economics, finance, and accounting involves the relation between a firms reported earnings and its stock returns. The lack of research in this field using Brazilian data and the limitations of previous research in terms of time-series data (small length available) motivates the present research. In addition, the practi
Publicado em: 2009
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14. Uma análise da influência do parecer dos auditores independentes com ressalvas em decisões de usuários das informações contábeis
The use of accounting information is associated to its credibility. Accordingly, the audit report, the auditors final work, can represent the means to offer this element. Therefore, this research aimed at verifying whether a qualified audit report interfere in investment and finance decisions, involving possible users of accounting information. To that end,
Publicado em: 2009
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15. Análise da influência do estilo de aprendizagem e da atitude em disciplinas de estatística da FEARP / Analysis of influence of learning styles and attitude in statistics subjetcts at FEARP
The learning of Statistics has become increasingly important to the success of companies which compete in global scenarios and has highlighted the professionals who, in fact, have this knowledge. In particular for the business administration, statistics assists in the decisionmaking process and is used as a important tool in several areas, such as Finance, M
Publicado em: 2009
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16. Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are lar
Revista Contabilidade & Finanças. Publicado em: 2008-12
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17. 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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18. 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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19. A influência dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras / The tax incentives influence on the capital structure and the profitability of the Brazilian non-financial public companies
Esta tese tem como objetivo principal avaliar os efeitos dos incentivos fiscais sobre a estrutura de capital e a rentabilidade das companhias abertas brasileiras não financeiras. Sob o aspecto metodológico, este estudo pode ser classificado como do método quantitativo, do tipo descritivo-longitudinal e transversal. A população-alvo do estudo são as com
Publicado em: 2008
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20. Securitie´s investment strategies based on financial statement analysis: is it possible to foresee the future? / Estratégias de investimento em ações baseadas na análise de demonstrações contábeis: é possível prever o sucesso?
This thesis investigates the usefulness and limitations of investment strategies based on financial statement analysis. Initially I assess the usefulness of the strategy for the full sample of Brazilian public-held firms. An additional analysis considers the partition of high book-to-market (HBM) or/and poor corporate governance (CG) firms. Capital markets r
Publicado em: 2008
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21. Finanças comportamentais: um estudo da influência da faixa etária, gênero e ocupação na aversão à perda / Finanças comportamentais: um estudo da influência da faixa etária, gênero e ocupação na aversão à perda
This study has as its main goal to verify if the gender and age make any influence at loss aversion level. The results taken are based in collected data through questionnaire applied to 91 professionals and 425 students from the accounting area of Natal, RN. The problems used in this research were based in the work developed by Kahneman and Tversky in 1979,
Publicado em: 2008
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22. Os ciclos políticos: uma análise empírica fiscal e contábil para os municípios do estado do Rio de Janeiro-1998-2006 / The political cycles: an empirical fiscal and accounting analysis for the local authorities of the state of the Rio de Janeiro-1998-2006
O objetivo deste trabalho é analisar as características dos gastos públicos executados pelos chefes do poder executivo municipal e que tendem a agradar aos eleitores. Analisamos o comportamento dos gastos municipais fluminenses de 1998 a 2006, englobando, portanto as eleições municipais de 2000 e 2004, a fim de detectar comportamentos cíclicos na condu
Publicado em: 2008
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23. Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a ótica da VBR (Visão Baseada em Recursos) / Use of the management control system and performance: a study in Brazilian companies RBVs perspective
Managerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is ma
Publicado em: 2008
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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