Accounting Choice
Mostrando 1-12 de 25 artigos, teses e dissertações.
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1. Incentives for accounting choices in Cash Flows Statements
RESUMO Este trabalho buscou identificar incentivos que influenciam as escolhas contábeis de classificação de juros e dividendos recebidos ou pagos na Demonstração dos Fluxos de Caixa (DFC), no período de 2008 a 2014, nas empresas não financeiras do mercado de capitais brasileiro. As hipóteses referem-se ao efeito da escolha de classificação dos jur
Rev. contab. finanç.. Publicado em: 09/12/2019
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2. Free Vibration of flexible soft-core sandwiches according to layerwise theories differently accounting for the transverse normal deformability
Abstract This study aims to generalize a previously developed accurate and inexpensive 3-D zig-zag theory up to an arbitrary representation form and to determine which simplifications are yet accurate in determining transverse shear and normal stress/deformation effects on vibrations of soft-core sandwiches with not moving middle/neutral plane (pumping). Nat
Lat. Am. j. solids struct.. Publicado em: 28/10/2019
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3. Coordinated hunting behaviors of mixed-species groups of piscivores and associated species at Isla del Coco National Park (Eastern Tropical Pacific)
ABSTRACT Studies of mixed-species groups of animals can reveal emergent complexities of collective behaviors. In this study we collected data on mixed-species hunting groups composed primarily of piscivorous fishes (species composition, abundance, behavioral interactions) and used both multivariate and network analyses to quantify pair-wise and guild level b
Neotrop. ichthyol.. Publicado em: 11/03/2019
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4. Business cycles and earnings management strategies: a study in Brazilian public firms,
RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g
Rev. contab. finanç.. Publicado em: 10/01/2019
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5. Evaluation of demands of inclusion, exclusion and alteration of technologies in the Brazilian Health System submitted to the National Committee on Technology Incorporation
ABSTRACT The steady increase in the number of health technologies and advances in associated research generate management challenges in the choice of technologies to be made available to the public. From 2011, the process of inclusion, exclusion and alteration of technologies to the Brazilian Unified Health System (SUS) has undergone major transformations, s
Braz. J. Pharm. Sci.. Publicado em: 22/06/2017
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6. Using analytic network for selection of enterprise resource planning systems (erp) aligned to business strategy
The choice of an Enterprise Resource Planning (ERP) must be made judiciously by the high costs involved in the acquisition of such systems. Managers in areas such as accounting, financial and information technology need support and tools that help in selecting an appropriate ERP for their business. With this article, we present a study aimed at investigating
JISTEM J.Inf.Syst. Technol. Manag.. Publicado em: 2014-05
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7. Gerenciamento de resultados e sua relação com a adoção da revisão da vida útil do ativo: um estudo empírico com as empresas listadas no IBOVESPA
Earnings management and its relationship with the adoption of changing the estimated useful life of long lived assets: a empirical research with the companies listed on IBOVESPA Under assumption of agency theory, accouting choice theory and premises of earnings management the objects of this research is to understand the relationship between earnings managem
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/12/2011
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8. Accounting choice theory: derivatives fair value in banks in Brazil / Teoria das escolhas contábeis: fair value de derivativos em bancos no Brasil
Esta dissertação busca verificar se existem práticas relacionadas a Gerenciamento de Resultados (a partir das Escolhas Contábeis) que sejam provenientes do impacto da contabilização de derivativos nas instituições bancárias em funcionamento no país sob a supervisão do Bacen, com posição em 1º/12/2008. Uma das inovações deste estudo é que, al
Publicado em: 2009
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9. Um estudo avaliativo das decisÃes dos Contabilistas no Estado de Pernambuco sob a perspectiva dos modelos Ãticos contemporÃneos : uma abordagem quanto a religiÃo
à conhecida a dificuldade de se entender as razÃes pelas quais os seres humanos tomam suas decisÃes, ou seja, norteiam-se com base em valores pessoais, cultura, influÃncias de uma postura profissional ou atà mesmo em sua fÃ. Inserida neste dilema que procura entender as razÃes humanas, envolvendo as mais diversas ciÃncias sociais, em um ambiente inte
Publicado em: 2009
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10. Public Management: an empirical investigation on the Administrative Improbity on municipalities in Ceara / Gestão Pública: uma investigação empírica sobre as improbidades administrativas nos municípios cearenses
Investigating the determinants for the occurrence of administrative improbity acts, as well as the persistency of such acts in the municipalities of the State of Ceará, is the main focus of this investigation. Besides the scarcity of studies in the literature, the relevance of this investigation is supported by the high improbity proportion testified in the
Publicado em: 2009
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11. Controle social no Ãmbito municipal : um estudo sobre a utilidade dos relatÃrios da Controladoria Geral da UniÃo (CGU) na percepÃÃo dos conselheiros de polÃticas sociais no Estado de Pernambuco
The present study objectified to investigate the utility of the reports of the CGU for the exercise of the social control, from the perception of the Council members of Social Politics, concerning the reports of Fiscalization made by the Controladoria Geral da UniÃo about the application of the public resources. The used method was the inductive one, the me
Publicado em: 2009
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12. Estudo crítico do pronunciamento conceitual básico "Estrutura Conceitual para Elaboração e Apresentação das Demonstrações Contábeis" emitido pelo Comitê de Pronunciamentos Contábeis (CPC)
The history of the evolution of accounting, so overall, shows the relationship between the development of accounting knowledge and the environmental characteristics (political, economic, cultural and institutional). With the development and opening economic markets, the accounting is now considered the financial language of business. From then on, trying to
Publicado em: 2008