Stock Companies Accounting
Mostrando 25-33 de 33 artigos, teses e dissertações.
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25. Evidências empíricas do modelo de Ohlson (1995) para o Brasil
This study aims at empirically testing whether the equity valuation model as proposed by Ohlson in 1995 fits the data from the major Brazilian companies listed on Sao Paulo Stock Exchange (Bovespa), in the period 2002-2005. It has been highlighted that the empirical application of all the premises of this model is still relatively rare and controvert for eme
Publicado em: 2008
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26. Impacto da IFRS 3 Business combination nas demonstrações contábeis de empresas britânicas do segmento de petróleo, gás e energia, em 2005
The process of internationalization of the means of production and the increase of worldwide commerce of good, services and capitals strengthen the necessity of a universal, trustworthy and common language for the enterprise sector. This language is present in the accounting and financial reports. As the accounting information can change substantially from a
Publicado em: 2007
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27. The relation between stock returns and EVA, residual income, mandated performance measures: a empirical study applied to Brazilian companies with open capital / A relação do retorno das ações com o EVA, com o lucro residual e com as medidas contábeis tradicionais: um estudo empírico aplicado às empresas brasileiras de capital aberto
The huge propagation of the EVA® (Economic Value Added) concept allows companies to use this performance measure to prove how much value was added for the owners. These companies hope positive EVA®s increase firm values in the market. In this direction, some studies prove a strong association between EVA® and stock returns, confirming that the positive EV
Publicado em: 2007
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28. Impacto das diferenças de normas contábeis brasileiras, americanas e internacionais em indicadores de desempenho de empresas
The economic development, the opening of markets and the evolution of stock markets require that companies participate in global competition, forcing them to publish information for several users in different countries. In that sense, the objective of this study is to analyze the differences in performance indicators of Brazilian companies witch were calcula
Publicado em: 2007
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29. The ability of EVA® to predict future earnings: an empirical study in the Brazilian public companies / A capacidade do EVA® para predição de lucros futuros: um estudo empírico nas empresas de capital aberto do Brasil
There has been increased recognition over the last decade of the measures of management of value. Among these, one that has received the great attention either on the academic field or in the companies in general is the Economic Value Added (EVA®). A lot has been argued about this measure, its defenders affirm that it is one measure of performance better th
Publicado em: 2007
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30. Financial statements internal control and inspection systems: a critical analysis of specific standards / Sistemas de controles internos e de fiscalização em demonstrações contábeis: uma análise crítica de normas específicas
Stock market regulatory agencies in Brazil and the United States have effected major changes in the control and inspection of the preparation and disclosure of financial statements. The need for these changes was made mostly evident when corporate frauds perpetrated using accounting tools started to be disclosed in the second half of the 1990s in both countr
Publicado em: 2007
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31. Rentabilidade e valor das companhias no Brasil: uma análise comparativa das empresas que aderiram aos níveis de governança corporativa da Bovespa / Companies value and profitability in Brazil: a comparative analysis of the enterprises that complied with the Corporate Governance levels of BOVESPA
By means of a set of devices, corporate governance represents a powerful instrument, capable of satisfactorily enhancing the economic and financial performance of enterprises, as well as the way through which suppliers of financial resources to these enterprises make sure they will have return on their investments. However, the refinement of the legal patter
Publicado em: 2006
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32. Evidenciação nas demonstrações financeiras de empresas de participação comunitária do Estado de São Paulo
This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in São Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Ofício-Circular n 01/2005 as parameter. Therefo
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 29/08/2005
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33. THE NON PERSISTENCE AND VARIABILITY OF GROWTH RATES OF COMPANIES LISTED AT BOVESPA IN THE PERIOD OF 1994-2002 / A NÃO-PERSISTÊNCIA E A VARIABILIDADE DAS TAXAS DE CRESCIMENTO DE EMPRESAS DE CAPITAL ABERTO LISTADAS NA BOVESPA NO PERÍODO 1994-2002
The recent economy internationalization, the market integration process and the perspective of obtaining differentiated conditions through scale led to production restructuring and fomented a higher economic concentration by means of continuous mergers and acquisitions of companies. This scenario inserts the study of the variability and persistence of growth
Publicado em: 2004