Quality Of Accounting Information
Mostrando 13-24 de 41 artigos, teses e dissertações.
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13. Qualidade da informação contábil: um estudo sobre a percepção dos usuários de sistemas de informação
Estudos buscando avaliar a qualidade das informações fornecidas por sistemas de informação, no contexto organizacional já foram desenvolvidos por diversos pesquisadores, que se depararam com árdua tarefa de identificar os vários atributos que estão relacionados à qualidade da informação. Com esta pesquisa buscou-se verificar a existência de um ga
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 11/08/2011
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14. Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC / Analysis of the grip level of the conceptual model of the system cost the theories of cost accounting: information systems cost - SIC
This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their constructio
Publicado em: 2011
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15. Aspectos contábeis do Tratado de Itaipu : análise das práticas de avaliação dos ativos imobilizados da empresa Itaipu Binacional
In the seventies of the twentieth century, there was an expansion in the production of electricity in Brazil. On April 26, 1973 the Itaipu Treaty was concluded between Brazil and Paraguay which enabled the construction of a hydroelectric plant in the border between the two countries: the Itaipu Binacional, which is governed by the Itaipu Treaty and its Annex
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 21/08/2010
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16. Impactos da implantação parcial das IFRS no Brasil: efeitos na qualidade das informações contábeis das empresas de capital aberto / Impacts of partial implementation of IFRS in Brazil: Effects on the quality of accounting information of publicly traded companies
Com a aprovação da lei 11.638/07, o Brasil iniciou o processo de adoção de normas internacionais de contabilidade (IFRS), as quais são consideradas internacionalmente como uma das normatizações de maior qualidade. Considerando que esse processo está sendo feito em duas grandes etapas, sendo a primeira a adoção parcial das IFRS (2008) e a segunda a
Publicado em: 2010
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17. Qualidade da informação contábil em ambientes competitivos / Quality of accounting information in competitive environments
Esta tese investiga a influência do ambiente competitivo, medido pelo grau de competição, na qualidade das demonstrações contábeis. Para medir a qualidade dos números contábeis divulgados, foram utilizadas quatro métricas distintas que capturam diferentes propriedades da informação contábil: relevância, tempestividade, conservadorismo e gerencia
Publicado em: 2010
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18. Implementação das boas práticas de governança corporativa : impactos sobre a controladoria das empresas atuantes no novo mercado da BOVESPA
Literature says that the growth of the capital market depends on the adoption of good Corporate Governance practices, bringing economic development to countries. The implementation of these best practices leads to growth of liquidity, value and volume of trading of companies shares in the market. It seems that the adoption of good Corporate Governance practi
Publicado em: 2009
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19. 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
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20. The evolution of the accounting practices in Brazil in the last thirty years: from Law nº 6.404/76 to Law nº 11.638/07 / Evolução das práticas contábeis no Brasil nos últimos 30 anos: da Lei 6.404/76 à Lei 11.638/07
The standardization of accounting in Brazil has its origin not only based on the Law nº 6.404/76, which defines the accounting rules for the Limited Liability Corporation Law, but also on the fiscal law according to the Income Tax Regulation; in addition it is ruled by the Instructions, Rules and other documents complying with the Securities Commission (CVM
Publicado em: 2008
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21. Uma investigaÃÃo do uso da contabilidade de custos em instituiÃÃes hospitalares de Teresina (PI) / An inquiry of the use of the accounting of costs in hospital institutions of Teresina (PI)
Although the hospital has, among its characteristics, the commitment with the societyâs health, such fact does not make it lose its business entity character. In order to remain in the competitive market, health organizations need a well-elaborated costs system that makes them know their reality and provides conditions for negotiation with their customers,
Publicado em: 2008
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22. Os impactos da conversão de demostrações financeiras preparadas de acordo com as práticas contábeis adotadas no Brasil para as normas internacionais de contabilidade - International Financial Reporting Standards (IFRS): um estudo de caso da Companhia Arcelor Brasil S.A.
This dissertation intends to contribute to the studies of the international accounting in a moment when this matter is becoming very relevant for the business scenario of our country, even for regulatory, academic or professional purposes. The convergence of accounting practices around the world is no longer something distant from our reality, and it is fina
Publicado em: 2008
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23. Cost of debt in companies from the segment New Market of Corporate Governance of Bovespa, between 2001 and 2005: a comparison of assessment methods / Custo de capital de terceiros em empresas do segmento Novo Mercado de Governança Corporativa da BOVESPA no período de 2001 a 2005: uma comparação de formas de apuração
The aim of this study is to verify whether there is any significant difference between the cost of debt (Ki), which was assessed based on Accounting Statements (AS), and that from the information contained in Explanatory Notes (EN) of the companies in the segment New Market of Corporate Governance (NMGC) of Bovespa, between 2001 and 2005. In addition, it als
Publicado em: 2008
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24. Environmental impacts and nutrient recycling on pastures grazed by cattle
Grasslands are being replaced by urbanization and more profitable agricultural activities around the world. Producers may be faced with land constraints and need to consider intensification of the remaining grasslands as a means of maintaining overall production on a decreasing land resource. However, intensification of the grazing system is usually associat
Revista Brasileira de Zootecnia. Publicado em: 2007-07