Zobrazeno 1 - 10 of 17 pro vyhledávání: '"Leonor Fernandes Ferreira"'
1
Akademický článek
Accounting regulation and enforcement mechanisms: the auditor's role in the portuguese listed groups
Autor: Ana Fialho Silva, Ana Maria Rodrigues, Leonor Fernandes Ferreira
Publikováno v: Revista Contabilidade & Finanças, Vol 14, Iss spe, Pp 88-105 (2003)
The purpose of this article is to examine the extent to which the clauses for the exclusion of subsidiaries from consolidation are used, in order to assess the degree of compliance with accounting regulation and the effectiveness of the statutory aud
Externí odkaz: https://doaj.org/article/348a9f257a024de99a29cd6ad49564dc
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2
Non-Financial Reporting
Autor: Catia Nunes, Leonor Fernandes Ferreira
This chapter analyzes disclosures on anti-money laundering made by the largest banks in Germany, France, and the United Kingdom. Directive 2014/95/EU has transformed the way banks with more than 500 employees disclose non-financial information. The f
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::7ee4a48e2e5b14ba6e162dc8820ab72b
https://doi.org/10.4018/978-1-7998-9410-0.ch009
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3
Orçamentação nos hotéis do Algarve: Alinhamento com a prática internacional
Autor: Duarte Trigueiros, Ana Rita Faria, Leonor Fernandes Ferreira
Publikováno v: Dos Algarves: A Multidisciplinary e-Journal, Vol 34, Pp 3-25 (2019)
Os orçamentos são um instrumento essencial para planeamento e controlo, avaliação do desempenho, comunicação, coordenação e motivação do pessoal. A sua utilização no setor hoteleiro é generalizada; contudo, ainda pouco conhecida em Portu
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::91adfa47d747053101ed33f3c55f2b23
https://doi.org/10.18089/damej.2019.34.1
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4
Big bath and goodwill impairment
Autor: Joaquim Santana Fernandes, Leonor Fernandes Ferreira, Efigénio Rebelo, Cristina Gonçalves
Publikováno v: Review of Business Management; Vol. 21 No. 2 (2019); 312-331
RBGN Revista Brasileira de Gestão de Negócios; Vol. 21 Núm. 2 (2019); 312-331
RBGN-Revista Brasileira de Gestão de Negócios; v. 21 n. 2 (2019); 312-331
Revista Brasileira de Gestão de Negócios
Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Revista Brasileira de Gestão De Negócios, Vol 21, Iss 2, Pp 312-331 (2019)
Purpose – To analyze the extent to which recognition of impairments in goodwill is associated with periods of negative results before these losses (big bath practices). To determine whether indebtedness and the capital market restrict the recogniti
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a851b327d2face86d8e577e854cb74d6
https://rbgn.fecap.br/RBGN/article/view/3977
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5
Double-entry bookkeeping and the manuscripts dictated in the Lisbon School of Commerce
Autor: Leonor Fernandes Ferreira, Lúcia Lima Rodrigues, Hernâni O. Carqueja
Publikováno v: Accounting History. 21:489-511
The Lisbon School of Commerce, established in 1759, was important in the diffusion of knowledge about accounting in Portugal and the Portuguese Empire. Although scholarly literature has canvassed the reasons for the school’s creation, and has profi
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::0c6318e999042c29ed3d500026a66a69
https://doi.org/10.1177/1032373216639307
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6
Analyzing customer profitability in hotels using activity based costing
Autor: Duarte Trigueiros, Ana Rita Faria, Leonor Fernandes Ferreira
Publikováno v: Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Tourism & Management Studies, Vol 14, Iss 3, Pp 65-74 (2018)
Tourism & Management Studies v.14 n.3 2018
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Agência para a Sociedade do Conhecimento (UMIC)-FCT-Sociedade da Informação
Tourism & Management Studies, Volume: 14, Issue: 3, Pages: 65-74, Published: SEP 2018
This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8ff5ec58e016993fa5f47255cbc2879d
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7
PRÁTICAS DE CUSTEIO E CONTROLO DE GESTÃO NO SECTOR HOTELEIRO DO ALGARVE
Autor: Faria, Ana Rita, Trigueiros, Duarte, Leonor Fernandes Ferreira
Publikováno v: Tourism & Management Studies, Vol 8, Pp 100-107 (2012)
Tourism & Management Studies n.8 2012
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Agência para a Sociedade do Conhecimento (UMIC)-FCT-Sociedade da Informação
instacron:RCAAP
Tourism & Management Studies, Issue: 8, Pages: 100-107, Published: 2012
CIÊNCIAVITAE
Este estudo caracteriza as práticas de custeio e controlo de gestão nas unidades hoteleiras de quatro e cinco estrelas do Algarve e mede o grau de adopção do Uniform System of Accounts for the Lodging Industry (USALI, o plano de contabilidade des
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::817328bd698cea23df2c09e267d12c42
https://tmstudies.net/index.php/ectms/article/view/367/624
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8
Accounting conservatism in Portugal: similarities and differences facing Germany and the United Kingdom
Autor: Juan Manuel García Lara, Leonor Fernandes Ferreira, Tiago Gonçalves
Publikováno v: Revista de Administração Contemporânea v.11 n.spe2 2007
RAC. Revista de Administração Contemporânea
Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
instacron:ANPAD
Revista de Administração Contemporânea, Volume: 11, Issue: spe2, Pages: 163-188, Published: 2007
CIÊNCIAVITAE
This paper examines the existence of conservative practices in the Portuguese accounting system, and whether these conservative practices affect the comparability of financial information provided by companies. We particularly examine whether the boo
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f458cacffdbac396ebfe64b18bcb0d0d
https://doi.org/10.1590/s1415-65552007000600009
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10
Portugal Face à Nova Estratégia de Harmonização Contabilística da União Europeia
Autor: Cláudia Teixeira, Leonor Fernandes Ferreira
Publikováno v: Review of Business and Legal Sciences. :275
Foi essencialmente na década de 70 do século passado que se desenvolveu um ambiente propício à aceitação das ideias de normalização e que a concretização dessas ideias em vários países, incluindo Portugal, levou à criação de planos ger
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::cbdaa435103e3acbe676f97589b0480f
https://doi.org/10.26537/rebules.v0i10.869
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