Earnings Quality
Mostrando 1-12 de 29 artigos, teses e dissertações.
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1. Investor sentiment and earnings management in Brazil
RESUMO A pesquisa analisa se existe associação temporal entre o sentimento do investidor e o gerenciamento de resultados no Brasil. Vários estudos investigaram os determinantes do gerenciamento de resultados, fatores externos ou internos das empresas e normativos, mas poucos consideraram fatores pessoais, tal como o sentimento dos investidores no Brasil.
Rev. contab. finanç.. Publicado em: 09/12/2019
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2. 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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3. Women on the Board: Do They Manage Earnings? Empirical Evidence from European Listed Firms
Resumo Objetivo: Analisar em que medida a presença de mulheres no conselho de administração e o gênero do CEO e do CFO afetam a gestão de resultados e, consequentemente, a qualidade da informação financeira das empresas cotadas europeias. Metodologia: Abordagem quantitativa, com informação retirada da base de dados Bloomberg, complementada com a r
Rev. bras. gest. neg.. Publicado em: 23/09/2019
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4. Mensurando as Disparidades Regionais no Brasil: Salários, Custo de Vida e Amenidades Locais
Resumo Este artigo apresenta uma medida alternativa de qualidade de vida (amenidades) calculada a partir do diferencial entre rendimentos e aluguéis nas microrregiões do Brasil baseados nos microdados do Censo 2010. O artigo mostra que o custo com aluguéis aumentam de maneira quase linear com o aumento dos rendimentos. Os resultados do índice de qualidad
Rev. Bras. Econ.. Publicado em: 2019-03
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5. 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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6. Qualidade de lucros e estrutura de propriedade: a indústria de private equity no Brasil / Earnings quality and ownership structure: the private equity industry in Brazil
É marcante a relevância que assumiu a indústria de Private Equity ao longo da última década no Brasil. Este trabalho estuda a indústria brasileira de Private Equity por meio da analise da qualidade de lucros medida pelo reconhecimento oportuno de perdas (conservadorismo) e o endividamento das empresas investidas que fizeram uma IPO (Initial Public Offe
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 05/10/2012
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7. Adoção de IFRS e gerenciamento de resultado nas empresas brasileiras de capital aberto / Adoption of IFRS e earnings management in Brazilian public companies.
The Brazilian accounting has undergone regulatory changes that have left their statements according to international standard. Research conducted with publicly traded companies in various countries around the world indicate that this new standard tends to improve the quality of information and make it more comparable and transparent. Thus, the study aims to
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/10/2012
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8. Accrual anomaly in the Brazilian capital market
This paper analyzes the phenomenon known as accrual anomaly in Brazil. In particular, we examine two hypotheses: (a) that the earnings expectation included in the stock price fails to reflect the difference in persistence of the earnings components (accruals and cash flows); and (b) that the construction of a hedge portfolio by taking a long (short) position
BAR, Braz. Adm. Rev.. Publicado em: 18/09/2012
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9. Challenges and potential of organic production: analysis of Project Cultivating Good Water (CAB), Parana Basin 3 / Os desafios e potencialidades da produÃÃo orgÃnica: anÃlise do Projeto Cultivando Ãgua Boa (CAB), na Bacia do Paranà 3
Family farming in organic agriculture sees a strategy to promote their economic and social development, adding value to their products. This new perspective has been constructed and expressed in the idea of "sustainability in the field." In this sense, the family farm and agro-ecological production, combined with the practices conscious consumption, can occu
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 30/08/2011
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10. Perfil das oficinas de geração de trabalho e renda no âmbito da atenção psicossocial no Brasil
The aim of this study was to characterize the efforts of employment and income generation for the sufferers of psychic registered in Ministry of Health. Data collection was through electronic mail and contacts were made with group coordinators by telephone. Upon receiving the completed questionnaires was conducted over the first impression of those who came
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 04/05/2011
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11. Conservadorismo contábil e o custo do crédito bancário no Brasil / Accounting conservatism and the cost of bank credit in Brazil
This study investigates the relationship between accounting conservatism and the bank credit market in Brazil. Conservatism is considered one of the most traditional and important practices in accounting. The theoretical and empirical literature argues that conditional conservatism, characterized by asymmetric and timely recognition of economic losses in acc
Publicado em: 2010
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12. Accounting quality and the adoption of IASB standards: portuguese evidence
Through rule 1606/2002 by the European Commission, Portuguese listed firms were required to adopt IASB standards in the preparation and presentation of consolidated accounts for the periods beginning on or after 2005. IASB standards are developed in environments where accounting practices are especially directed at the private sector, reporting rules are lar
Revista Contabilidade & Finanças. Publicado em: 2008-12