Zobrazeno 1 - 10
of 26
pro vyhledávání: '"Maria do Rosário Fernandes-Justino"'
Autor:
Manuela Maria Marcelino, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade, Vol 10, Iss 1, Pp 65-89 (2016)
As normas emitidas pelo International Accounting Standard Board (Iasb) são normas baseadas em princípios, as quais delegam ao julgamento profissional a decisão em matérias contabilísticas a partir dos conceitos existentes nas referidas normas, c
Externí odkaz:
https://doaj.org/article/e55242ee43c64a40aec91ceafb2abb9c
An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39
Autor:
Cláudia Daniela Ferreira da Mota Carvalho, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Publikováno v:
Revista Contabilidade & Finanças, Vol 26, Iss 68, Pp 181-194 (2015)
The professional interests of the various stakeholders groups are often seen as obstacles to full accounting harmonization. Studying different professional interests in the accounting domain is significant for organizations involved in the internatio
Externí odkaz:
https://doaj.org/article/d74fee53efc3402a97e80ab9f88ef666
Autor:
Cláudia Daniela Ferreira da Mota Carvalho, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade, Vol 9, Iss 1, Pp 5-24 (2015)
A cultura contabilística de cada país é frequentemente encaradacomo um obstáculo à plena harmonização contabilística.Este trabalho propõe-se a analisar as diferenças em termos dacultura a partir da participação dos respondentes nos proces
Externí odkaz:
https://doaj.org/article/eafa1dab0c4a4929b2bbd1d45ba3ae02
Publikováno v:
Intangible Capital, Vol 9, Iss 3, Pp 559-570 (2013)
Purpose: This empirical study analyzes a questionnaire answered by a sample of ISO 9000 certified companies and a control sample of companies which have not been certified, using a multivariate predictive model. With this approach, we assess which qu
Externí odkaz:
https://doaj.org/article/8857aa2f228242d8b902dee03be134cf
Autor:
Manuela Marcelino, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade, Vol 10, Iss 1 (2016)
The standards issued by the International Accounting Standards Board (Iasb) are based on principles, which delegate decisions on accounting matters to professional judgment, based on the concepts existing in those standards, with implications for fin
Externí odkaz:
https://doaj.org/article/98d85caac95448288cb19c9d3ce33616
Publikováno v:
Intangible Capital, Vol 6, Iss 2, Pp 258-271 (2010)
Improving quality is one of the tools that companies have to improve or maintain their market position. However, despite the large number of papers published, a clear conclusion of the impact of ISO9000 standards on business results has yet to be rea
Externí odkaz:
https://doaj.org/article/1f336eacec0f41c19ccb119a76612d9d
Publikováno v:
Intangible Capital, Vol 9, Iss 3, Pp 559-570 (2013)
Purpose: This empirical study analyzes a questionnaire answered by a sample of ISO 9000 certified companies and a control sample of companies which have not been certified, using a multivariate predictive model. With this approach, we assess which qu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::8827214a0a40866bdbd44b193d408acf
http://www.intangiblecapital.org/index.php/ic/article/view/303
http://www.intangiblecapital.org/index.php/ic/article/view/303
Autor:
Ferreira da Mota Carvalho, Cláudia Daniela1 claudia.carvalho@estradas.pt, Ferreira de Albuquerque, Fábio Henrique1, Texeira Quirós, Joaquín2, Fernandes Justino, Maria do Rosário3
Publikováno v:
Revista Contabilidade & Finanças - USP. May-Aug2015, Vol. 26 Issue 68, p181-194. 14p.
Autor:
Costa, Flaviano
Publikováno v:
Revista de Contabilidade & Controladoria. jan-abr2017, Vol. 9 Issue 1, p4-8. 5p.
Autor:
Marcelino, Manuela Maria1 mmarcelino@ff.ulisboa.pt, Ferreira de Albuquerque, Fábio Henrique2 fhalbuquerque@iscal.ipl.pt, Texeira Quirós, Joaquín3 jquiros@ual.pt, Fernandes Justino, Maria do Rosário4 mrjustino@iscal.ipl.pt
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade. jan-mar2016, Vol. 10 Issue 1, p65-89. 25p.