Zobrazeno 1 - 10
of 25
pro vyhledávání: '"Raquel Wille Sarquis"'
Publikováno v:
Revista Contabilidade & Finanças, Vol 34, Iss 93 (2024)
ABSTRACT This papers aims to investigate whether the incidence of impairment of non-current assets increased with the advent of the covid-19 crisis. The Brazilian accounting literature on the impact of covid-19 on businesses still lacks empirical evi
Externí odkaz:
https://doaj.org/article/b04669681364438a9175d88c52bf6007
Publikováno v:
Revista Contabilidade & Finanças, Vol 32, Iss 87, Pp 390-397 (2021)
ABSTRACT The aim of this paper was to analyze the accounting treatment used by companies in Brazil that have investments in joint operations, in light of the Brazilian and international accounting standards. There are no doubts about the accounting t
Externí odkaz:
https://doaj.org/article/74f4f63547f14f1da2238eb58a510aac
Publikováno v:
Revista Contemporânea de Contabilidade, Vol 16, Iss 38, Pp 207-228 (2019)
The purpose is to analyze the arguments of the respondents who sent letters during the public consultation period of the Exposure Draft 09 – Joint Arrangements, in order to infer about the adequacy of the IASB’s decision to eliminate proportionat
Externí odkaz:
https://doaj.org/article/abf6e6e280134f3aa3bcfb8a1a8624c7
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 20 (2021)
This study evaluates the prevalence of earnings management to avoid losses and earnings decreases across the World. This practice was first documented by Burgstahler and Dichev (1997) for United States firms from 1976 to 1987. We replicate their stud
Externí odkaz:
https://doaj.org/article/56720043db724300a1b60d768ad52054
Publikováno v:
Revista Contabilidade & Finanças, Iss 0 (2018)
ABSTRACT This research aims to evaluate the impacts of the elimination of the proportionate consolidation method to recognize joint ventures investments, with the adoption of the Technical Pronouncement CPC 19 (R2), on the accounting amounts reported
Externí odkaz:
https://doaj.org/article/1058f6ee856e45fc9ad26e366cd5b195
Autor:
Raquel Wille Sarquis
Publikováno v:
Biblioteca Digital de Teses e Dissertações da USPUniversidade de São PauloUSP.
O objetivo desta pesquisa é avaliar os impactos da eliminação do método de consolidação proporcional, com a adoção da IFRS 11, para as empresas do mercado brasileiro com investimentos em joint ventures. A aplicação da IFRS 11 trouxe impacto
Autor:
Raquel Wille Sarquis
Publikováno v:
Revista Mineira de Contabilidade. 22:4-8
A Estrutura Conceitual define que para as informações contábeis serem úteis, elas precisam ser relevantes e representar fidedignamente aquilo que pretendem representar. A comparabilidade, por sua vez, é uma característica qualitativa que aument
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::fbcf80f0e54ba46a64d66fd31b26ed29
https://doi.org/10.51320/rmc.v22i2.1355
https://doi.org/10.51320/rmc.v22i2.1355
Publikováno v:
Revista de Educação e Pesquisa em Contabilidade (REPeC). 16
Objective: This research aims to evaluate how the joint ventures’ financial information is being disclosed in the notes to the joint venturer’s financial statements and how this disclosed information is being processed by the market, exploring th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::01bd4634ce57f071a003ce0f9ad1150d
https://doi.org/10.17524/repec.v16i2.3030
https://doi.org/10.17524/repec.v16i2.3030
Autor:
Isabel Costa Lourenço, Donatella Di Marco, Manuel Castelo Branco, Ana Isabel Lopes, Raquel Wille Sarquis, Mark T. Soliman
Publikováno v:
Journal of Risk and Financial Management; Volume 14; Issue 12; Pages: 596
Journal of Risk and Financial Management, Vol 14, Iss 596, p 596 (2021)
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Journal of Risk and Financial Management, Vol 14, Iss 596, p 596 (2021)
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Drawing on resource-based theory, we analyze the relationship between having LGBT executives in a firm’s leadership positions and its value and financial performance. The existence of LGBT executives is considered to be associated with employee and
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::54b38032cabe4a16e894b0a593f3b14a
Publikováno v:
Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
This study provides empirical evidence on changes in entities’ reporting of interests in joint ventures from proportionate consolidation to the equity method following adoption of IFRS 11 and their application of the corresponding IFRS 12 disclosur
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::1a14a7678272a4725128acda22d9d670
