Zobrazeno 1 - 4
of 4
pro vyhledávání: '"Jorge Luiz De Santana Júnior"'
Autor:
Carlos William Lima Ribeiro, Jorge Luiz De Santana Júnior, Renê Coppe Pimentel, Bruno Meirelles Salotti
Publikováno v:
Enfoque, Vol 43, Iss 3 (2024)
Objective: This paper analyzes the initial impacts of IFRS 9 adoption on banks’ credit impairment level in an international perspective. Specifically, we analyze the impact on banks' financial position and performance, the bank- and country-specifi
Externí odkaz:
https://doaj.org/article/01f5c6ea78194fcdb40f4887a5fe1caa
Publikováno v:
Revista Ambiente Contábil, Vol 14, Iss 2, Pp 38-57 (2022)
Objetivo: Esse estudo tem como objetivo investigar o papel do conselho fiscal enquanto mecanismo capaz de alterar a capacidade do gestor de influenciar os custos de auditoria. Metodologia: Foram analisadas 231 observações de empresas abertas que
Externí odkaz:
https://doaj.org/article/93336330ed814b9e908f2cd4d3070d52
Publikováno v:
Revista Contabilidade & Finanças, Vol 33, Iss 90 (2022)
ABSTRACT This paper investigates whether the degree of tax aggressiveness is associated with conditional conservatism in Brazil. After a thorough literature review on accounting conservatism by Brazilian academia and a discussion about tax aggressive
Externí odkaz:
https://doaj.org/article/6aa0bb172cbc426d822a9061f906d51d
Publikováno v:
Revista Ambiente Contábil, Vol 14, Iss 2 (2022)
Purpose: This study aims to investigate the role of fiscal council as a mechanism capable of changing the manager's ability to influence audit fees. Methodology: 231 observations of publicly-held companies that traded their shares on [B]³ in 2017
Externí odkaz:
https://doaj.org/article/80bd6d6bd2af4b3ca6532ac1fa315f6e