Zobrazeno 1 - 10
of 20
pro vyhledávání: '"Verônica De Fátima Santana"'
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 34, Iss 93 (2024)
ABSTRACT The objective of this article was to evaluate the relationship between investor attention, both professional and non-professional, and the efficiency of the Brazilian stock market, as measured by the predictability of daily returns. The role
Externí odkaz:
https://doaj.org/article/4931c5740cce4942a9da4e6b401707c8
Publikováno v:
Revista Catarinense da Ciência Contábil, Vol 22 (2023)
O objetivo desta pesquisa é investigar de que forma a Demonstração do Valor Adicionado (DVA) pode contribuir como fonte de divulgação de informação financeira com objetivo social comparativamente à medida Ambiental, Social e de Governança (E
Externí odkaz:
https://doaj.org/article/05f7c563e8214417915554aa25e03e19
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
Autor:
Alex Augusto Timm Rathke, Verônica de Fátima Santana, Isabel Maria Estima Costa Lourenço, Flávia Zóboli Dalmácio
Publikováno v:
RAC: Revista de Administração Contemporânea, Vol 20, Iss 3, Pp 368-388 (2016)
This study analyzes the level of earnings management in Latin America after the adoption of the International Financial Reporting Standards (IFRS) and analyzes the role of cross-listing in the United States. The literature on earnings management in
Externí odkaz:
https://doaj.org/article/9aa473804f3f47a08dce4c98289e44b4
Autor:
Verônica de Fátima Santana
Publikováno v:
Biblioteca Digital de Teses e Dissertações da USPUniversidade de São PauloUSP.
This research aimed to investigate whether and how the adoption of the International Financial Reporting Standards (IFRS) has affected the synchronicity of stock prices in the Brazilian capital market and how this was reflected in the behavior of idi
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
Publikováno v:
Corporate Governance: The International Journal of Business in Society. 18:35-51
Purpose The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. I
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::37331096ab84f399b12f73081306bb25
https://doi.org/10.1108/cg-12-2016-0226
https://doi.org/10.1108/cg-12-2016-0226
Autor:
Verônica de Fátima Santana
Publikováno v:
Biblioteca Digital de Teses e Dissertações da USP
Universidade de São Paulo (USP)
instacron:USP
Universidade de São Paulo (USP)
instacron:USP
This research investigates the role of IFRS on investment, both at the macro level, studying cross-border foreign investment, and at the micro level, studying firm-level investment. The IFRS proponents argue it provides financial information not only
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::22ee69381726e638557b497ea9097d6f
https://doi.org/10.11606/t.12.2019.tde-25042019-155017
https://doi.org/10.11606/t.12.2019.tde-25042019-155017
Publikováno v:
Revista de Gestão, Finanças e Contabilidade, Vol 4, Iss 2, Pp 38-53 (2014)
Considerando que a irracionalidade dos agentes no mercado se acentua em crises financeiras, esse artigo objetivou verificar a existência do Efeito Segunda-Feira em períodos de crise e de estabilidade no Brasil, através da análise do Ibovespa. Par
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doajarticles::e2d555f0e09301c83fdec2f6a78d1b54
http://www.revistas.uneb.br/index.php/financ/article/view/564
http://www.revistas.uneb.br/index.php/financ/article/view/564