Accounting Information Theory Of Accounting
Mostrando 13-24 de 36 artigos, teses e dissertações.
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13. 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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14. Management accounting development in organizations: a life cycle perspective / O desenvolvimento da contabilidade gerencial nas empresas: uma perspectiva de ciclo de vida
The objective of this work was to expand the understanding of how Management Accounting develops through time in an organization, taking a life cycle stage model as reference. It is assumed that, in each life-cycle stage, the organization takes in particular characteristics and has specific information needs, which impacts its management accounting practices
Publicado em: 2008
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15. 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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16. Análise da Regulação Contábil: Um Ensaio à Luz da Teoria Tridimensional do Direito, da Teoria Normativa da Contabilidade e do Gerenciamento da Informação Contábil, numa Perspectiva Interdisciplinar
The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because
Publicado em: 2007
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17. A mediação da informação contábil sob a ótica da ciência da informação / A mediação da informação contábil sob a ótica da ciência da informação
The public corporations, by means of their investor relations departments, offer information services devoted to the construction of meaning for financial disclosure users. These services were, in this research, studied as institutional intermediation. The study on information transference present in the accounting reports and their intermediation allowed fo
Publicado em: 2007
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18. Manipulation of accounting information: a theoretical and empirical analysis on the operational models of earnings management detection / Manipulação das informações contábeis: uma análise teórica e empírica sobre os modelos operacionais de detecção de gerenciamento de resultados
This research aims to investigate the theoretical and empirical validity of operational models to measure discretionary accruals used in the detection of earnings management. Initially, accounting information and its importance in business valuation and in the establishment of contractual relations are presented and discussed, as well as the accounting measu
Publicado em: 2007
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19. Arranjos entre fatores situacionais e sistema de contabilidade gerencial sob a ótica da teoria da contingência / Arrangements between situational factors and management accounting system based on the contingency theory
Unlike the universal character of previous classical approaches, the Contingency Theory claims that there is not one best way for organization. Thus, companies should structure themselves differently, in accordance with the environmental context they find themselves in. In the field of managerial accounting, researchers of this theory argue that it is not po
Publicado em: 2007
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20. Análise dos fatores de convencimento do juízo brasileiro quanto à ocorrência de fraude contábil: um estudo de caso Múltiplo da Gallus, da Encol e do Banco Santos
This work is based on the analysis of three Brazilian cases of condemnation by accounting fraud and financial reports manipulation of data, where we tried to identify if there is condemnation by accounting fraud in Brazil and the main factors considered by the judge to convince them about the accounting fraud. The theoretical reference quoted involves the th
Publicado em: 2007
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21. Qualidade informacional e conservadorismo nos resultados contábeis publicados no Brasil / Earnings quality and conservatism in financial reports in Brazil
This research project examines whether the published numbers in the financial reports in Brazil present an asymmetric and timely recognition of economic losses upon occurrence of contemporary signs of a poor performance, which is an attribute of conditional conservatism. Through the analysis of balanced panel data, multivariate regressions were made using th
Publicado em: 2007
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22. O ensino e a aprendizagem apoiados pela tecnologia computacional no curso de Ciências Contábeis: um estudo de caso. / The education and the computational technology in the course of sciences countable: a case of study.
The objective of this work was to investigate through of a propose of methodology of teaching and learning for the subject of accountancy and costs, in the course of bachelor in accountancy science a was which can be traced by the teacher of superior teaching in this area for the development of its students according with the characteristics delineated to co
Publicado em: 2007
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23. Cash flow statement under the accrual basis accounting / Fluxo de caixa por regime de competência
The Cash Flow Statement (CFS) is a financial statement prepared under the cash basis accounting. This characteristic grows difficult its comparison with other financial statements that are prepared under de accrual basis accounting. In this study, it was developed a new model, according the studies done by Dechow and Dichev (2002) in the United States of Ame
Publicado em: 2006
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24. Evidenciação contábil nos relatórios da administração das empresas participantes dos níveis de governança da BOVESPA
The disclosure of accounting information is one of the premises of the corporate governance, once this has as pillar the transparency, to reduce the uncertainties in the users is process decisive. In this sense the objective of the present is analyse the existent relationship among the disclosure degree in the Reports of the Directors and the level of govern
Publicado em: 2006