Shareholders Credit
Mostrando 1-5 de 5 artigos, teses e dissertações.
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1. The justification of organizational performance in annual report narratives
In this paper, the nature of organizational discourse is theoretically underpinned by the concept of self-serving attributions, a type of causal reasoning that allows the writer to take credit for good news and avoid blame for bad news. We incorporated signaling theory to the extant theoretical framework for self-serving attributions in order to develop hypo
BAR, Braz. Adm. Rev.. Publicado em: 2010-06
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2. Os mútuos dos sócios e acionistas na falência das sociedades limitadas e anônimas / The loans of partners and shareholders in the bankruptcy proceedings of limited liability partnerships and corporations
The purpose of this study is to analyze loans as credits rights of partners of limited liability partnerships (sociedades limitadas) and shareholders of corporations (sociedades anônimas) under Brazilian law and the treatment granted by the Brazilian bankruptcy law to those credits rights, in view of the same concepts existing under foreign Law, specificall
Publicado em: 2009
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3. A utilização de derivativos aliada às melhores práticas de governança corporativa adiciona valor para os acionistas? / Does the use of derivatives and Corporate Governance add value to companies?
If on one hand the use of derivatives may bring advantages to firms, like smoothing cash flows, tax shields, access to more favorable lines of credit and decreasing the possibility of underinvestment, on the other hand, the improper use of these contracts may bring serious risks to them. As an example, in 2008, in order to lower the costs of capital, many fi
Publicado em: 2009
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4. Modelo de mensuração da rentabilidade do crédito comercial baseado no RAROC e na TOC
The evaluation for credit opening, mainly in commercial enterprises, is traditionally based on the clients credit risk and on his/her business structure and/or potential. The profitability that the use of the limit may provide, and consequently the maximization of shareholders wealth are not taken into account. The main aim of this dissertation is to present
Publicado em: 2008
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5. A influência dos ativos intangíveis na análise de risco de crédito de empresas de base tecnológica
Evolution is present in world dynamics. And it is just in such transformational environment where companies have been encapsulated. In an economy of knowledge, physical assets alone are unable to provide profits to meet shareholders' demands. Now there comes an invisible component with the purpose of defining strategies and impelling results: Intangible Asse
Publicado em: 2008