Zobrazeno 1 - 10
of 16
pro vyhledávání: '"João Antônio Salvador de Souza"'
Publikováno v:
Revista Contabilidade & Finanças, Vol 33, Iss 88, Pp 112-129 (2021)
ABSTRACT The aim of this article was to evaluate the effect of company earnings and of harmonization with IFRS on the readability of Management Reports in the Brazilian stock market. There is a gap to be filled both in the elaboration and adaptation
Externí odkaz:
https://doaj.org/article/e9b88483de134324803c5503122d470d
Publikováno v:
BBR: Brazilian Business Review, Vol 16, Iss 6, Pp 555-575 (2019)
Currently, businesses face an information disclosure approach involving the triple bottom line (social, environmental, and financial). This paper aims to investigate the relationship between corporate social responsibility (CSR) information and finan
Externí odkaz:
https://doaj.org/article/6bd7409795e744a2a00bf162ff7f18d3
Autor:
CLEBER BROIETTI, JOÃO ANTÔNIO SALVADOR DE SOUZA, LEONARDO FLACH, GILBERTO CRISPIM SILVA, CELMA DUQUE FERREIRA
Publikováno v:
Ambiente & Sociedade, Vol 23 (2020)
Abstract Environmental preservation is a State responsibility, and the State use public resources. Control and understand how and what impact the environmental spending is important to check the performance and concerns of public managers with the en
Externí odkaz:
https://doaj.org/article/48ca2a537eb740d4a3b2abf82cc40886
Publikováno v:
Revista Ambiente Contábil, Vol 1, Iss 7, Pp 115-132 (2016)
Este artigo teve por objetivo analisar a influência das práticas tributárias como incentivos para o gerenciamento de resultados contábeis das empresas brasileiras. A amostra foi composta das companhias de capital aberto que possuíam ações nego
Externí odkaz:
https://doaj.org/article/39e28ddf5ee44911a3a044a9fb80b312
Autor:
João Antônio Salvador de Souza, Wando Belffi da Costa, José Elias Feres de Almeida, Patrícia Maria Bortolon
Publikováno v:
Revista Evidenciação Contábil & Finanças, Vol 1, Iss 1, Pp 38-57 (2013)
A literatura estrangeira que investiga os incentivos e determinantes do fechamento de capital das companhias abertas é fortemente concentrada no ambiente norte-americano, sendo no Brasil pouco investigados. Este artigo tem como objetivo analisar os
Externí odkaz:
https://doaj.org/article/4817c4120a04480d9252142f2c1cf726
Publikováno v:
Revista Contabilidade & Finanças, Vol 33, Iss 88, Pp 112-129 (2021)
Revista Contabilidade & Finanças, Issue: ahead, Published: 15 NOV 2021
Revista Contabilidade & Finanças v.33 n.88 2022
Revista Contabilidade & Finanças
Universidade de São Paulo (USP)
instacron:USP
Revista Contabilidade & Finanças, Volume: 33, Issue: 88, Pages: 112-129, Published: 15 NOV 2021
Revista Contabilidade & Finanças, Issue: ahead, Published: 15 NOV 2021
Revista Contabilidade & Finanças v.33 n.88 2022
Revista Contabilidade & Finanças
Universidade de São Paulo (USP)
instacron:USP
Revista Contabilidade & Finanças, Volume: 33, Issue: 88, Pages: 112-129, Published: 15 NOV 2021
The aim of this article was to evaluate the effect of company earnings and of harmonization with IFRS on the readability of Management Reports in the Brazilian stock market. There is a gap to be filled both in the elaboration and adaptation of readab
Publikováno v:
Corporate Ownership and Control. 17:134-145
This article investigates the association between RPTs, disclosure, ownership structure, and performance in Brazil and uses a hand-collected sample of 3,790 Brazilian RPT contracts obtained from corporate filings of a representative and randomly draw
Publikováno v:
Research in International Business and Finance. 48:59-74
Managers can intentionally reduce the readability of narrative accounting disclosures by making them more complex. This assumption is theoretically called the management obfuscation hypothesis. This study investigates the relationship between readabi
Publikováno v:
Sociedade, Contabilidade e Gestão. 14:54-75
Utilizados como mecanismos para minimizar o conflito de interesses, os instrumentos de remuneração executiva estão associados às metas das empresas bem como as características dos gestores. Este artigo tem como objetivo identificar os tipos e os