3 documents found, page 1 of 1
Corrupção corporativa e conexões políticas: relações e efeitos no desempenho ec...
Cavalcante, Danival SousaCorruption is one of the biggest challenges faced in the 21st century (OECD, 2016), associated with political-organizational connections, it can cause different effects for organizations and nations. The objective of this research, which is based on the Resource Dependence Theory, is to investigate the effects of corporate corruption and political connections on the economic performance of companies, considerin...
Earnings management and restatement of financial results in firms traded on B3
De Luca, Márcia Martins Mendes; Viana, Ana Olívia Batista; Sousa, Karen Davila Freitas de; Cavalcante, Danival Sousa; Cardoso, Vanessa Ingrid da CostaThe information presented in financial statements directly impacts the stakeholders' decision-making. In this context, we intended to verify the relationship between earnings management and the restatements of financial results. In this study, we evaluated whether firms engaging in earnings management are more prone to restate their financial results, based on a sample of 154 firms traded on B3 (Brazilian Stock...
CARACTERÍSTICAS DA CONTROLADORIA NAS MAIORES COMPANHIAS LISTADAS NA BM&FBOVESPA
Cavalcante, Danival Sousa; De Luca, Márcia Martins Mendes; Ponte, Vera Maria Rodrigues; Gallon, Alessandra VasconcelosO presente estudo tem por objetivo descrever as características da controladoria das maiores companhias com ações negociadas na BM&FBovespa, segundo o ranking da Revista Exame Melhores e Maiores 2010. Descritiva quanto aos objetivos, de natureza quantitativa, a pesquisa baseou-se em evidências coletadas por meio de questionário respondido pelos responsáveis do setor de controladoria de 86 empresas que conco...