Zobrazeno 1 - 10
of 43
pro vyhledávání: '"Paulo Vitor Souza de Souza"'
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 23 (2024)
A pesquisa tem como objetivo analisar as despesas da União em 2020 e 2021 com o enfrentamento da pandemia de Covid-19 em busca por indícios de fraudes. O período se caracterizou por um aumento repentino nos gastos públicos, acompanhado de menor r
Externí odkaz:
https://doaj.org/article/b909c93356b9450787372777a68b3ebb
Publikováno v:
Suma de Negocios, Vol 15, Iss 32, Pp 17-28 (2024)
Introduction / objective: In organisations, conflicts of interest give rise to agency costs aimed at mitigating agent opportunism. High-quality accounting information reduces these conflicts by minimising information asymmetry. Consequently, this stu
Externí odkaz:
https://doaj.org/article/80925880c0674491b66c5fd4969e2d21
Autor:
Vivian de Cássia Pinheiro Silva, Paulo Vitor Souza de Souza, Luciana da Silva Moraes Sardeiro
Publikováno v:
Revista UNEMAT de Contabilidade, Vol 11, Iss 22 (2023)
Este artigo tem como objetivo verificar quais fatores influenciam a estrutura de capital das empresas brasileiras de capital aberto listadas na B3. Foram selecionadas 115 empresas não-financeiras constantes na B3, totalizando 920 observações entre
Externí odkaz:
https://doaj.org/article/5a8e7ebe2dcb48cc9035420716cfd860
Publikováno v:
Theoretical and Applied Economics, Vol XXVIII, Iss 1, Pp 85-100 (2021)
This article has analyzed the association of economic-political uncertainty with efficiency in international capital markets. As the Adaptive Markets Hypothesis (HMA) points out, market efficiency may be affected by changes in market conditions. We u
Externí odkaz:
https://doaj.org/article/a80085daeea0498198e5fc682530d20c
Publikováno v:
BBR: Brazilian Business Review, Vol 18, Iss 4, Pp 353-370 (2021)
This article aims to verify the influence of political uncertainty, accounting elements, and the macroeconomic environment on the (in)efficiency of securities traded by Brazilian public companies. Between 2000 and 2019, we used 275 non-financial comp
Externí odkaz:
https://doaj.org/article/f8f8d9cf91744e3e9b59aa87fd01c29a
Publikováno v:
Contextus, Vol 18, Pp 39-51 (2020)
This study seeks to verify whether Brazilian public companies manipulate qualitative information through tone management. Forty-three companies were selected from Brazil's Ibovespa, Bolsa e Balcão (B3), with quarterly data from 2017 to 2018. The dat
Externí odkaz:
https://doaj.org/article/babaffecb5cb448d96364db5eb57b49d
Autor:
Francisca Aparecida de Souza, César Augusto Tibúrcio Silva, Polyana Batista da Silva, Paulo Vitor Souza de Souza
Publikováno v:
Revista Ambiente Contábil, Vol 11, Iss 1, Pp 98-116 (2018)
Objetivo: Este artigo tem como objetivo identificar fatores que contribuem para a fixação de profissionais contábeis nas diferentes regiões brasileiras. Metodologia: Foram selecionadas informações referentes ao quantitativo de profissionais
Externí odkaz:
https://doaj.org/article/2197106179ed47fb9037ba2e6450947d
Autor:
Paulo Vitor Souza de Souza, Alexandre Gleyson Araújo da Silva, Marcelo Alvaro da Silva Macedo
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 15, Iss 37, Pp 52-70 (2018)
This article aims to verify which factors determine the loss of financial disclosure reports by publicly traded companies in Brazil. An amount of 152 companies were used in the research, which 76 lost the disclosure term of their financial reports in
Externí odkaz:
https://doaj.org/article/339851e562624a6fa4cfab9c26a533e5
Publikováno v:
International Journal of Economics and Financial Issues, Vol 10, Iss 6 (2020)
In this paper, we analyzed the effects of the crisis generated by the COVID-19 pandemic on international capital markets. We used the most representative indexes belonging to the stock markets of 44 world economies in daily time series with data from
Externí odkaz:
https://doaj.org/article/8c611b85f5694dbb9dd30d7bed4b5b4f
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 19, Iss 0, Pp e2961-e2961 (2020)
Para o desenvolvimento da teoria contábil, é importante identificar e discutir aspectos comportamentais que podem influenciar o processo de julgamento e de tomada de decisão dos preparadores das demonstrações contábeis. O estudo caracteriza-se
Externí odkaz:
https://doaj.org/article/1a02cd8090c44dc19b473b7a5e9ce9a9