Accounting Firms
Mostrando 25-36 de 43 artigos, teses e dissertações.
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25. Corporate interest rate risk management with derivatives in Australia: empirical results
Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial deriva
Revista Contabilidade & Finanças. Publicado em: 2008-04
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26. Retornos anormais versus performances operacionais anormais de firmas brasileiras envolvidas em fusões e aquisições no período de 2002 a 2006 / Abnormal returns versus abnormal operating performances of Brazilian firms engaged in merger and acquisitions from 2002 to 2006
The aim of this thesis was the investigation of Mergers and Acquisitions - M&A, a subset of what is named "business combination", observed among Brazilian firms from 2002 to 2006, which at least one of them (bidder firm or target firm) was listed in Bovespa. Mergers and Acquisitions - M&A among firms under the same group of control were not sampled, which me
Publicado em: 2008
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27. Accounting management and technology information: empirical evidence from the port authority of Valencia
Ports that have good geographical location, efficient management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of partic
JISTEM - Journal of Information Systems and Technology Management. Publicado em: 2008
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28. 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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29. 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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30. Planejamento estratégico nas organizações contábeis : uma pesquisa exploratória
As empresas com fins lucrativos e que atuam em um segmento competitivo tiveram, ao longo dos últimos anos, uma grande evolução, impulsionada por condições econômicas nacionais e internacionais, avanços tecnológicos e exigências de um mercado cada vez mais dinâmico. Neste contexto, este estudo teve por objetivo investigar como as organizações cont
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 31/07/2007
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31. Essays in Corporate Risk Management
This research investigates the factors that lead Latin American non-financial firms to manage risks using derivatives. The main focus is on currency risk management. With this purpose, this thesis is divided into an introduction and two main chapters, which have been written as stand-alone papers. The first paper describes the results of a survey on derivati
Publicado em: 18/12/2006
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32. Análise da capacidade técnica das empresas de serviços contábeis da cidade de São Paulo em assessorar o processo de planejamento estratégico de seus clientes
Resumo: Estudo sobre empresas de serviços contábeis da cidade de São Paulo, que apresenta uma análise da capacidade técnica que as mesmas possuem para assessorar o processo de planejamento estratégico de seus clientes. Com o constante aumento das exigências de mercado é cada vez mais comum a todas as organizações o planejamento de suas atividades,
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/12/2006
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33. Utilização do sistema de informação do emissor de cupom fiscal como instrumento de gestão no setor supermercadista do Estado de Santa Catarina
Such is the case of the Fiscal Coupon Emissary, that grants the emission of documents and is obligatory. It also shows to be an important instrument for managing purposes to the executives of the supermarket sector, when linked to the fiscal function, by answering with a reduction in expenses, costs and tributes, by means of specific records. In this way it
Publicado em: 2006
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34. Impactos dos tributos sobre a renda na geração de valor das empresas: um estudo comparativo internaciona / The impact of income taxation on value added by firms: an international comparative study
There have been few in-depth studies of the impact of income tax on the generation of value in the theory of finances. However, there is a growing need to investigate the issue, since taxation is a major variable affecting the value composition of companies. This study asks whether the income tax structure stipulated by the specific legislation of a certain
Publicado em: 2006
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35. Management accounting profile of firms located in brazil: a field study
Companies must have resources that provide competitive advantages and are important factors for success. There is a great variety of such resources-including information systems, concepts of participation, models, and organizational structures. These can be referred to as components of managerial practice. Each company can be characterized as having a unique
BAR - Brazilian Administration Review. Publicado em: 2005-06
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36. O rodizio de firmas de auditoria e seus impactos nas demonstrações contábeis / The rotation of audit firms and its consequences of financial statements
The rotation of audit firms was introduced in Brazil by the Brazilian Central Bank at the time of the corporate scandals involving financial institutions firms on the presentation of the financial statements and extended to all listed companies in Brazil by the Brazilian Securities Commission (CVM). Firm rotation, the objective of which is to safeguard the i
Publicado em: 2005