Zobrazeno 1 - 10
of 67
pro vyhledávání: '"Renê Coppe Pimentel"'
Publikováno v:
Revista Contabilidade & Finanças, Vol 35, Iss 95 (2024)
ABSTRACT The study examined the effects of mandatory International Financial Reporting Standards (IFRS) adoption on the quality of accounting information from three perspectives: the ability of accounting figures to explain credit ratings and their e
Externí odkaz:
https://doaj.org/article/7b2fea47026a4fdc8c10fdbf7592d754
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
Autor:
Renê Coppe Pimentel
Publikováno v:
RAC: Revista de Administração Contemporânea, Vol 26, Iss 3, Pp e200404-e200404 (2021)
Objective: this paper analyses the earnings persistence and market reaction to earnings in the international insurance industry. Methods: the analysis considers a sample of 307 listed international insurance companies from 2004 to 2019 and assesses s
Externí odkaz:
https://doaj.org/article/2479ed91dd264fbba08cce078378c4aa
Publikováno v:
BAR: Brazilian Administration Review, Vol 17, Iss 4, Pp e190115-e190115 (2021)
This paper analyzes the informative content of quarterly earnings, operating cash flows, and accruals to assess future performance. The empirical analysis is based on 270 Brazilian non-financial firms listed on B3 from 2005 to 2018. Autoregressive mo
Externí odkaz:
https://doaj.org/article/9b05b5fd6cd54588a08d370046598a13
Publikováno v:
RAC: Revista de Administração Contemporânea, Vol 21, Iss 4, Pp 545-568 (2017)
Este estudo analisa a relação entre remuneração de executivos e desempenho em empresas brasileiras. A análise enfatiza: (a) o efeito motivador do nível (contemporâneo e defasado) e composição da remuneração no desempenho financeiro e de me
Externí odkaz:
https://doaj.org/article/09b1178f8cf944da88063ca47f83caba
Publikováno v:
RAE: Revista de Administração de Empresas, Vol 56, Iss 1, Pp 71-86 (2016)
Based on the assumption that earnings persistence has implications for both financial analysis and compensation contracts, the aim of this paper is to investigate the role of earnings persistence assuming that (i) more persistent earnings are likely
Externí odkaz:
https://doaj.org/article/0ffbe98c55d8473e9131762d3d589722
Autor:
Renê Coppe Pimentel
Publikováno v:
Revista Contabilidade & Finanças, Vol 26, Iss 69, Pp 290-303 (2015)
RESUMO Este artigo analisa o papel do risco no coeficiente de resposta ao lucro (ERC) no mercado de capitais brasileiro. Como "risco" pode ser mensurado de diversas formas e variar sistematicamente de acordo com as condições analisadas, estudos emp
Externí odkaz:
https://doaj.org/article/7ad57d46fd244ef2ba3d0e9b247722ab
Autor:
Victoria Bossan, Renê Coppe Pimentel
Publikováno v:
Revista de Administração, Contabilidade e Economia da Fundace. 13
Este artigo analisa o desempenho de fundos de investimentos em ações no Brasil e investiga potenciais relações da performance dos fundos com seus respectivos tamanhos, idades, riscos (volatilidade total e beta), cobrança de taxa de performance e
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2ab1b4bf6ae3ed726b9e3540537614bd
https://doi.org/10.13059/racef.v13i2.778
https://doi.org/10.13059/racef.v13i2.778
Publikováno v:
BBR: Brazilian Business Review, Iss 1, Pp 38-54 (2012)
The aim of this paper is to estimate and analyze quarterly earnings persistence. In addition, we explore if earnings persistence varies across firms based on size and corporate governance standards. We first estimate the parameter revision of earning
Externí odkaz:
https://doaj.org/article/e3bb97f6ca644691977b672f00160bc1
Publikováno v:
Revista de Contabilidade e Organizações, Vol 5, Iss 11, Pp 4-22 (2011)
Este artigo analisa a evolução do mercado brasileiro de debêntures e seu papel no financiamento empresarial entre 1995 e 2009. Além da descrição do mercado de debêntures, o artigo estuda, por meio de análise de cointegração e causalidade, a
Externí odkaz:
https://doaj.org/article/15a905bb781e463a90febf4e2d3661f8