Zobrazeno 1 - 10 of 54 pro vyhledávání: '"Silva, Aldy Fernandes da"'
1
Akademický článek
SPED – Public Digital Bookkeeping System: influence in the economic-financial results declared by companiesSPED – Sistema Público de Escrituração Digital: influência nos resultados econômico-financeiros declarados pelas empresasSPED – Sistema Público de Escritura Digital: influencia en los resultados económicos-financieros declarados por las empresas
Autor: SILVA, Aldy Fernandes da, PASSOS, Gustavo Rique Pinto, GALLO, Mauro Fernando
Publikováno v: Revista Brasileira de Gestão De Negócios, Vol 15, Iss 48, Pp 445-461 (2013)
ABSTRACTBy deploying the Public Digital Bookkeeping System (SPED), tax administration seeks to increase the subjective perception of risk between taxpayers and reduce the tax gap. The objective of this research is to verify whether the implementation
Externí odkaz: https://doaj.org/article/59293824ecad4e0f8b414dbab090c6e2
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2
Akademický článek
Presença Potencial do Contingenciamento da União nos Artifícios Adotados pelos Gestores das UG’sPresence of Potential Contingency of the Government in the Attitudes Adopted by UG’s ManagersPresencia Potencial de las Medidas de Contingencia de la Unión en los Métodos Adoptados por los Gestores de las UG’s
Autor: PARISI, Claudio, GALHARDO, José Antônio Gouvêa, PEREIRA, Anisio Candido, SILVA, Aldy Fernandes da
Publikováno v: Revista Brasileira de Gestão De Negócios, Vol 13, Iss 41, Pp 415-439 (2011)
RESUMOO objetivo desta pesquisa foi verificar os reflexos do contingenciamento da União sobre a gestão das Unidades Gestoras – UG. O modelo de representação partiu do pressuposto de que os reflexos se manifestam sob a forma de artifícios adota
Externí odkaz: https://doaj.org/article/76ac6ead0f024ffcba9d88bc808dc25e
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3
Akademický článek
Enterprise Risk Management and Firm Value: Evidence from Brazil.
Autor: Silva, Juliano Rodrigues1, Silva, Aldy Fernandes da1 aldy@fecap.br, Chan, Betty Lilian2
Publikováno v: Emerging Markets Finance & Trade. 2019, Vol. 55 Issue 3, p687-703. 17p. 2 Charts.
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5
Application of Regression Modeling to Data Observed Over Time
Autor: Figueiredo, Cléber da Costa, Silva, Aldy Fernandes da
Publikováno v: Internext: Revista Eletrônica de Negócios Internacionais, Vol 13, Iss 3, Pp 42-50 (2018)
Internext-International Business and Management Review ; Vol. 13 No. 3 (2018): September/December; 42-50
Internext; v. 13 n. 3 (2018): Setembro/Dezembro; 42-50
The central idea of this text is to guide researchers through the application of regression modeling when the data under analysis are observed over time. In general, there are no doubts regarding the application of this modeling in cross sections. Ho
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::905395ca345d7cda482c214362af1763
https://internext.espm.br/internext/article/view/477
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6
Convergência contábil internacional e conservadorismo na provisão para créditos de liquidação duvidosa das instituições financeiras no Brasil = International accounting convergence and conservatism in the allowance for doubtful debts of financial institutions in Brazil
Autor: Santos, Mauro Camilo dos, Weffort, Elionor Jreige, Silva, Aldy Fernandes da, Sales Cia, Joanilia de
Publikováno v: Repositório Institucional do STJ
Superior Tribunal de Justiça (STJ)
instacron:STJ
Submitted by Tiago Carvalho (tiagosc@stj.jus.br) on 2017-03-29T16:47:44Z No. of bitstreams: 2 convergencia_contabil_internacional_santos.pdf: 2099491 bytes, checksum: 30b572333af0234de8f6652e97a57176 (MD5) license.txt: 1239 bytes, checksum: c9b4c3513
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::14b29c0ffd863c2d45b245919284973c
http://bdjur.stj.jus.br/jspui/handle/2011/109010
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8
The Term Structure of Interest Rates and its Impact on the Liability Adequacy Test for Insurance Companies in Brazil
Autor: Duarte, Antonio Aurelio, Silva, Aldy Fernandes da, Oliveira, Luciano Vereda, Weffort, Elionor Farah Jreige, Chan, Betty Lilian
Publikováno v: Revista Contabilidade & Finanças, Volume: 26, Issue: 68, Pages: 223-236, Published: 10 JUL 2015
The Brazilian regulation for applying the Liability Adequacy Test (LAT) to technical provisions in insurance companies requires that the current estimate is discounted by a term structure of interest rates (hereafter TSIR). This article aims to analy
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______608::6cd0e41f3fa9b4b00fd30c74f6145ebb
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772015000200223&lng=en&tlng=en
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9
VALOR DE MERCADO Y DIVULGACIÓN VOLUNTARIA: ESTUDIO EMPÍRICO EM COMPAÑÍAS COTIZADAS EN LA BM&FBOVESPA
Autor: de Sousa, Claudinéia Boaventura, Silva, Aldy Fernandes da, Ribeiro, Maísa de Souza, Weffort, Elionor Farah Jreige
Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 6 No. 2 (2014): Jul./Dez.; 94-115
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 6 Núm. 2 (2014): Jul./Dez.; 94-115
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 6 n. 2 (2014): Jul./Dez.; 94-115
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
This study investigates empirically the relationship between the market value (measured by Tobin´s q coefficient) and voluntary disclosure of economic, social and environmental information by companies listed on the BM&FBovespa from 2007 to 2011. Th
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::12806eeffa058f833e8e28733c8d438c
https://periodicos.ufrn.br/ambiente/article/view/4886
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10
SPED - Sistema Público de Escritura Digital: influencia en los resultados económicos-financieros declarados por las empresas
Autor: Silva, Aldy Fernandes da, Passos, Gustavo Rique Pinto, Gallo, Mauro Fernando, Peters, Marcos Reinaldo Severino
Publikováno v: Revista Brasileira de Gestão de Negócios, Volume: 15, Issue: 48, Pages: 445-461, Published: SEP 2013
RESUMO Ao implantar o Sistema Público de Escrituração Digital (SPED), a administração tributária brasileira buscou ampliar a percepção de risco subjetivo entre os contribuintes, e reduzir a brecha fiscal. Esta pesquisa tem como objetivo verif
Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______608::83fdceea760b104961890c7216d5c246
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1806-48922013000300445&lng=en&tlng=en
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