Výsledky vyhledávání - "gestión de resultados"

Akademický článek

Earnings management in Latin America: Systematic review and research agenda - Gestión de resultados en América Latina: una revisión sistemática y agenda de investigación

Autor: Lorena Tello-Gamarra, Clovis Antônio Kronbauer, Luiz Marcelo Martins do Amaral Carneiro Cabral

Publikováno v: Suma de Negocios, Vol 15, Iss 33, Pp 144-155 (2024)

ABSTRACT: Introduction/Objective: Despite the abundance of studies on earnings management in Latin America, research into the current state of this field remains limited. Therefore, this article aims to analyse the content and evolution of earnings m

Externí odkaz: https://doaj.org/article/fd88d7eebcf4464ba816ad6e108027c9

Zobrazit plný text záznamu

Akademický článek

Income smoothing en cooperativas de crédito brasileñas: los efectos del incumplimiento

Autor: Jonatas Dutra Sallaberry, Lauren Dal Bem Venturini, Arthur Frederico Lerner, Leonardo Flach

Publikováno v: Revista Ambiente Contábil, Vol 16, Iss 1 (2024)

Objetivo: El objetivo del estudio es analizar si las cooperativas de ahorro y crédito gestionan sus resultados contables, con el fin de suavizarlos a través de provisiones para cuentas incobrables (income smoothing), desde una perspectiva de incump

Externí odkaz: https://doaj.org/article/8564f2f43be84d1689d4f4f68c55a0e7

Zobrazit plný text záznamu

Akademický článek

Tento výsledek nelze pro nepřihlášené uživatele zobrazit.
K zobrazení výsledku je třeba se přihlásit.

Akademický článek

Executive stock options and earnings management in the portuguese listed companies

Autor: Sandra Alves

Publikováno v: Revista de Contabilidad: Spanish Accounting Review, Vol 15, Iss 2 (2019)

Theoretically, executive stock options align managers’ and shareholders’ interests. However, previous studies have indicated that stock options may engender manager-shareholder conflicts (Jensen, 2005) and create incentives for earnings managemen

Externí odkaz: https://doaj.org/article/6e8be076b93949efb7e7f35768b2f330

Zobrazit plný text záznamu

Akademický článek

Earning management in Brazilian financial institutions

Autor: Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes

Publikováno v: RAUSP: Revista de Administração da Universidade de São Paulo, Vol 51, Iss 2, Pp 182-197 (2016)

ABSTRACT The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country's economy, it is important to understand that there

Externí odkaz: https://doaj.org/article/1c5b23c3a0924b7e85d75e65aa82d357

Zobrazit plný text záznamu

Earnings and capital management by Latin American banks through financial instruments

Autor: José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior, José Alves Dantas

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun.
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: The purpose of this study is to assess whether banks in Latin America make use of unrealized gains and losses through financial instruments, recorded as other comprehensive income, when engaging in earnings management and capital resource al

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9599b242d02a5c10505babe02a42f102
https://periodicos.ufrn.br/ambiente/article/view/27700

Zobrazit plný text záznamu

Reserva para riesgos creditícios y gestión de resultados en instituciones financieras: um análisis de los mayores bancos brasileños

Autor: Mazulo, Emerson Silva, Iara, Renielly Nascimento, Britto, Paulo Augusto Pettenuzzo de

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.; 112-128
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.; 112-128
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.; 112-128
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: This study aims to analyze the practice of earnings management (EM) by the five largest banks in the Brazilian financial market through the manipulation of the loan loss provision (LLP). Methodology: The methodology used in this study recogn

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::2dd32149062d0db5582c4627bbf317e6
https://periodicos.ufrn.br/ambiente/article/view/25930

Zobrazit plný text záznamu

Gerenciamento de tons das divulgações voluntárias nos press releases das companhias abertas brasileiras

Autor: Paulo Vitor Souza de Souza, Polyana Batista da Silva

Publikováno v: Contextus, Vol 18, Pp 39-51 (2020)
Contextus-Contemporary Journal of Economics and Management; Vol 18: jan/dec 2020; 39-51
Contextus – Revista Contemporánea de Economía y Gestión; Vol. 18: ene/dic 2020; 39-51
Contextus – Revista Contemporânea de Economia e Gestão; v. 18: jan/dez 2020; 39-51
Contextus (Fortaleza. Online)
Universidade Federal do Ceará (UFC)
instacron:UFC

This study seeks to verify whether Brazilian public companies manipulate qualitative information through tone management. Forty-three companies were selected from Brazil's Ibovespa, Bolsa e Balcão (B3), with quarterly data from 2017 to 2018. The dat

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::fee5c6da44885960a23ec17e8ce46782
http://periodicos.ufc.br/contextus/article/view/43366

Zobrazit plný text záznamu

Gestión de resultados y capital de los bancos latinoamericanos con instrumentos financieros

Autor: Alves de Carvalho, José, César Gomes Mendonça, Júlio, Júnior, Maurício Soares de Faria, Alves Dantas, José

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 No. 1 (2022): Jan./Jun.; 23-43
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 1 (2022): Jan./Jun.; 23-43
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 14 n. 1 (2022): Jan./Jun.; 23-43
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN

Purpose: The objective of the study was to assess whether banks in Latin America use unrealized gains and losses with financial instruments, recorded as other comprehensive income, with the objective of earnings management and regulatory capital. Met

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::712797345061a148ce7a7cc763cad155
https://periodicos.ufrn.br/ambiente/article/view/23588

Zobrazit plný text záznamu

Gestión de resultados y gobernanza corporativa: un análisis basado en la adopción de las IFRS en Brasil

Autor: Bruno Chacon Prata, Leonardo Flach

Publikováno v: REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 13 No. 2 (2021): Jul./Dez.; 41-62
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 2 (2021): Jul./Dez.; 41-62
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 13 n. 2 (2021): Jul./Dez.; 41-62
Revista Ambiente Contábil
Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 13 No. 2 (2021): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte; Vol. 13 Núm. 2 (2021): Jul./Dez.
REVISTA AMBIENTE CONTÁBIL-Universidade Federal do Rio Grande do Norte-ISSN 2176-9036; v. 13 n. 2 (2021): Jul./Dez.

Purpose: This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentia

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8fc580c24db53ca0e38da903d438a1a3
https://periodicos.ufrn.br/ambiente/article/view/20193

Zobrazit plný text záznamu

Vyhledávací nástroje:

Upřesnit hledání