Value Accounting
Mostrando 1-12 de 141 artigos, teses e dissertações.
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1. Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vign
RAUSP Management Journal. Publicado em: 2022
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2. IFRS vs Bacen Gaap: Accounting Information’s Value Relevance of the Brazilian Financial Institutions
RESUMO As instituições financeiras brasileiras que possuem um Comitê de Auditoria e / ou estão listadas em Bolsa de Valores são obrigadas a divulgar as demonstrações financeiras em Bacen GAAP e IFRS. Esta pesquisa compara a relevância deles utilizando o Modelo de Ohlson (1995), adicionando variáveis de controle para os anos de 2010 a 2018. Foram est
BBR. Brazilian Business Review. Publicado em: 2022
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3. Environmental disclosure in corporate websites: a study in Brazil and USA companies
Abstract Purpose The internet allows much corporate information to be instantly accessed from anywhere, at any time. To better inform the more diverse stakeholders, companies have used their websites as another tool for disclosure. The purpose of this paper is to contribute to the area of environmental accounting, as it investigates whether the companies lo
RAUSP Manag. J.. Publicado em: 2020-09
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4. Network centrality analysis in management and accounting sciences
Abstract Purpose This study aims to analyze how gender, research experience and geography are related to the researchers’ importance in the co-authorship network on management and accounting in Brazil. Design/methodology/approach A social network based on the co-authorship relationships in the papers published in leading Brazilian journals was examined u
RAUSP Manag. J.. Publicado em: 2020-06
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5. Fetal structural anomalies diagnosed during the first, second and third trimesters of pregnancy using ultrasonography: a retrospective cohort study
ABSTRACT BACKGROUND: The prevalence of congenital abnormalities in general populations is approximately 3-5%. One of the most important applications of obstetric ultrasound is in detection of fetal structural defects. OBJECTIVE: To assess fetal structural anomalies diagnosed using ultrasound in the three trimesters of pregnancy. DESIGN AND SETTING: Ret
Sao Paulo Med. J.. Publicado em: 13/01/2020
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6. Financial indicators, informational environment of emerging markets and stock returns
Abstract Purpose The purpose of this paper is to evaluate the influence of the informational environment on the relevance of accounting information in companies traded in stock exchanges of emerging markets. Design/methodology/approach For this purpose, the authors calculated indicators based on figures derived from the financial statements and variables t
RAUSP Manag. J.. Publicado em: 25/11/2019
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7. THE RELATIONSHIP BETWEEN R&D EXPENSES AND THE ABNORMAL RETURN IN BRAZILIAN FIRMS
RESUMO Objetivo: O estudo tem como objetivo analisar a relação entre o retorno anormal e as despesas com P&D em empresas listadas brasileiras. Originalidade/valor: Os determinantes do retorno anormal das empresas fornecem informações relevantes para a tomada de decisões dos investidores. Nesse contexto, foi analisado se a inovação, mensurada pelas
RAM, Rev. Adm. Mackenzie. Publicado em: 03/10/2019
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8. Who and Where are the University of São Paulo Medical School Graduates?
OBJECTIVE: To evaluate the impact of a complex-care-based medical school in the context of the Brazilian health care system on students’ career choices. METHODS: This was a retrospective cross-sectional study based on medical regulatory organization records. It included records for 7,419 physicians who graduated from FMUSP. Geographic data were analyzed
Clinics. Publicado em: 16/09/2019
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9. The accounting reform in Spain. An analysis form the point of view of time and degree of knowledge of accountants
Abstract Purpose – The goal of this paper is to prove if there is a change in the Spanish professionals´ perception about the accounting reform in Spain due to the adaptation to IFRS, depending on when it is analysed, and also if this opinion depends on their degree of knowledge. Design/methodology/approach – We have used a survey done to the Spanish
Rev. bras. gest. neg.. Publicado em: 26/08/2019
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10. Big bath e imparidades do goodwill
Resumo Objetivo – Analisar em que medida o reconhecimento de imparidades em goodwill está associado a períodos com resultados negativos, antes dessas perdas (práticas de big bath) e determinar se o endividamento e o mercado de capitais restringem o reconhecimento dessas perdas em práticas big bath. Metodologia – Estudo empírico quantitativo com ba
Rev. bras. gest. neg.. Publicado em: 26/08/2019
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11. Fair Value of Biological Assets: An Interdisciplinary Methodological Proposal
Resumo Dada a complexidade de se mensurar o fair value de ativos biológicos agrícolas, que geralmente não possuem um mercado ativo e são dependentes de fatores climáticos, ambientais e biológicos, surge a necessidade de uma visão interdisciplinar que considere outros inputs além dos econômicos e contábeis. Nesse sentido, o presente ensaio teórico
Rev. adm. contemp.. Publicado em: 15/08/2019
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12. THE IMPACT OF INTANGIBLES OF GERMAN, ENGLISH AND PORTUGUESE COMPANIES: FROM 1999 TO 2016
RESUMO Objetivo: O presente artigo tem o propósito de investigar qual é a relação entre intangíveis, ambiente macroeconômico e valor de mercado das empresas abertas alemãs, inglesas e portuguesas no período de 1999 a 2016. Apesar de o IAS 38 atribuir valor aos ativos intangíveis, há uma grande lacuna entre a contabilização e a necessidade do mer
RAM, Rev. Adm. Mackenzie. Publicado em: 12/08/2019