Positive Accounting Theory
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Ensaios sobre desenvolvimento econômico: uma abordagem neo-schumpeteriana aplicada à economia brasileira / Essays on economic development: a neo-schumpeterian approach applied to the Brazilian economy
The growth accounting analysis applied to Brazil in the period from 1950 to 2007 indicates that the Brazilian growth is not satisfactorily explained by the theories that deal with technical progress as exogenous. Using the neo-schumpeterian model, it was explored the role of market competition on productivity growth and firms innovative effort using the PAEP
Publicado em: 2010
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2. A informação contábil e a teoria de agência: um estudo da assimetria informacional em companhias abertas, listadas no novo mercado da Bovespa
This study analyzes the agents perception of Accounting as a mechanism for reducing information asymmetry between the Principal and itself. The agents considered in this study were the administrators of all thirty-six domestic public companies listed on the special market segment with additional requirements related to corporate governance of the Sao Paulo S
Publicado em: 2008
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3. The influence of discourse in the change process in management accounting: a case study under the focus of the institutional theory / A influência do discurso no processo de mudança da contabilidade gerencial: um estudo de caso sob o enfoque da teoria institucional
Within the current corporative environment, the implementation of organizational changes has been frequent. In this process of changes, the organizational discourse, found in the formal texts produced by the high administration, eventually expresses thoughts not always accepted before being firstly questioned by the other managers and that may cause difficul
Publicado em: 2008
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4. 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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5. 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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6. Effect of the trade opening and the external liquidity on the growth of the Brazilian agriculture sector / Efeitos da abertura comercial e da liquidez externa sobre o crescimento do setor agropecuário brasileiro
The process of Brazilian external opening, seen under the light of the trade opening and financial liberalization, has provoked deep changes in the world-wide economic political scene. In Latin America, this process began in 1990s and was implemented in order to get macroeconomic stability. In Brazil, after the external opening, the agriculture sector, which
Publicado em: 2008
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7. Efeito das notícias pré-divulgadas no lucro : uma análise no setor de metalurgia e siderurgia brasileiro
This study examines the influence of the public disclosure information on market in the press on the companies in the period understood between the date of closing of the trimester and the spreading of its quarterly profit in the element of surprise that the spreading of the profit provokes in the market. The considered premise is of that the effect of the s
Publicado em: 2006
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8. "Gerenciamento" dos resultados contábeis: estudo empírico das companhias abertas brasileiras. / Earnings management. Empirical study of the Brazilian public companies.
Esta tese tem o objetivo principal de demonstrar empiricamente que as companhias abertas brasileiras "gerenciam" os seus resultados contábeis como resposta a estímulos do mercado de capitais. Inicialmente, é elucidado o significado de alguns conceitos, tais como "gerenciamento" dos resultados contábeis e acumulações discricionárias. Discute-se o perfi
Publicado em: 2002
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9. The genetics of maternal care: Direct and indirect genetic effects on phenotype in the dung beetle Onthophagus taurus
While theoretical models of the evolution of parental care are based on the assumption of underlying genetic variance, surprisingly few quantitative genetic studies of this life-history trait exist. Estimation of the degree of genetic variance in parental care is important because it can be a significant source of maternal effects, which, if genetically base
The National Academy of Sciences.