Výsledky vyhledávání - "Isabel Maria Estima Costa Lourenço"

Akademický článek

Earnings management with the estimated loss of credits in Brazilian and Portuguese-Spanish banks

Autor: Carlos Alberto Martins Silva, Jorge Katsumi Niyama, Jomar Miranda Rodrigues, Isabel Maria Estima Costa Lourenço

Publikováno v: Revista Contemporânea de Contabilidade, Vol 15, Iss 37, Pp 139-157 (2018)

The search evaluated the existence of earnings management in Brazilian and Portuguese-Spanish financial institutions using estimates of loss on credit operations. Estimates of credit operations (loans) are the main estimate of financial institutions,

Externí odkaz: https://doaj.org/article/7374dbd0e5d0486c8f39cb8347e2a499

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Akademický článek

International Financial Reporting Standards and Earnings Management in Latin America

Autor: Alex Augusto Timm Rathke, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, Flávia Zóboli Dalmácio

Publikováno v: RAC: Revista de Administração Contemporânea, Vol 20, Iss 3, Pp 368-388 (2016)

This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in

Externí odkaz: https://doaj.org/article/9aa473804f3f47a08dce4c98289e44b4

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Akademický článek

Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research

Autor: Isabel Maria Estima Costa Lourenço, Manuel Emílio Mota de Almeida Delgado Castelo Branco

Publikováno v: Revista Contabilidade & Finanças, Vol 26, Iss 68, Pp 126-139 (2015)

This study characterizes the results of scientific research on the effect of adopting the International Financial Reporting Standards (IFRS) that have been published in the most prestigious scientific journals in the field of accounting at the intern

Externí odkaz: https://doaj.org/article/28c56ada2a174c2f8bb404de5c7a03af

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Does national ethical judgement matter for earnings management?

Autor: Isabel Maria Estima Costa Lourenço, Ervin Lynn Black, Dante Baiardo Cavalcante Viana

Publikováno v: Sustainability Accounting, Management and Policy Journal. 13:519-543

Purpose This study aims to analyse the association between country-level ethical judgement and earnings management and the role that firm-level enforcement and the quality of accounting standards play in this association. Design/methodology/approach

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6689d0d2d6af843189fc77775b7167d9
https://doi.org/10.1108/sampj-04-2021-0149

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O impacto da complexidade tributária e dos parcelamentos especiais na tomada de decisão da (des)obediência tributária das empresas brasileiras listadas na B3: um estudo sob a ótica da teoria dos jogos

Autor: Antônio Paulo Machado Gomes

Publikováno v: Repositório Institucional da UFMG
Universidade Federal de Minas Gerais (UFMG)
instacron:UFMG

Desde 2000, foram publicados sucessivos parcelamentos especiais concedendo reduções de multas e juros aos contribuintes inadimplentes no Brasil, um país reconhecido como de alta complexidade tributária. Diante desse fato, o objetivo geral desta p

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::75ec5341560609f6b25050e1e096d7e9
https://orcid.org/0000-0001-8919-1605