Zobrazeno 1 - 3
of 3
pro vyhledávání: '"Ricardo Furieri Bastianello"'
Autor:
José Elias Feres de Almeida, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque
Publikováno v:
Revista Contabilidade & Finanças, Vol 23, Iss 58, Pp 65-75 (2012)
The aim of this study was to investigate two aspects of accounting information that may be inherently related: income smoothing practices and conditional conservatism. Theoretically, the more a firm employs income smoothing, i.e., uses accruals to re
Externí odkaz:
https://doaj.org/article/4b50d1f2cdde473dad81cb4a11f145b0
Autor:
Talles Vianna Brugni, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Patrícia Krauss Serrano Paris
Publikováno v:
Revista Universo Contábil; v. 8 n. 3 (2012); 82-99
Revista Universo Contábil
Universidade Regional de Blumenau (FURB)
instacron:FURB
Revista Universo Contábil
Universidade Regional de Blumenau (FURB)
instacron:FURB
Este artigo tem como objetivo verificar se os dividendos aumentam a informatividade dos lucros de empresas com ações negociadas na BOVESPA. O estudo é baseado no trabalho desenvolvido por Francis, Schipper e Vicent (2005), e adiciona uma variável
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::45d6a10431296cf21b0ea46622d8e7c7
https://proxy.furb.br/ojs/index.php/universocontabil/article/view/2556
https://proxy.furb.br/ojs/index.php/universocontabil/article/view/2556
Autor:
Ricardo Furieri Bastianello, Talles Vianna Brugni, Patrícia Krauss Serrano Paris, Alfredo Sarlo Neto
Publikováno v:
SSRN Electronic Journal.
In this study we verify if payment of dividends increases the earnings informativeness of firms listed on the Sao Paulo Stock Exchange (BOVESPA). The study is based on the paper of Francis, Schipper and Vincent (2005), and adds an interaction variabl