17 documents found, page 1 of 2

Adoção das IFRS no Brasil: uma análise da comparatibilidade dos relatórios fina...

Influence of the comparability of financial reports on the transfer of informat...

The general objective of this research was to evaluate the influence of the comparability of financial reports on the transfer of information, considering the effects of externalities around companies earnings announcements. Comparability was measured using the accounting function similarity model; the transfer of information was measured using the event study technique and tested with regression analysis with ...

O Value Relevance é relevante?

A adoção das IFRS pelas companhias de capital aberto no Brasil trouxe a discussão se as referidas normas melhoraram a qualidade das informações contábeis com efeito destas no preço das ações. Os estudos empíricos atualmente demandam uma nova análise dos resultados encontrados sobre o value relevance do lucro líquido (LL) e do Patrimônio Líquido (PL). Foi realizada uma meta-análise dos estudos publicados sobre o...

Comparability of Accounting Choices in Investment Properties of BM&FBOVESPA and...

This research aimed to identify the consequence of the accounting choices made by public companies managers listed on the NYSE and the BM&FBOVESPA, in relation to the subsequent measurement of investment properties, through identifying the comparability degree of financial reports from the year 2013. The degree of comparability was calculated using the T index Taplin. In this paper, it was observed that, in...

Escolhas contábeis: reflexões para a pesquisa

A COMPARABILIDADE DAS ESCOLHAS CONTÁBEIS NA MENSURAÇÃO DE ATIVOS INTANGÍVEIS DE...

Com o fluxo das relações entre os mercados financeiros, surge a importância da comparabilidade das demonstrações contábeis entre entidades de um mesmo país, assim como entre entidades de países diferentes. Nesse sentido, com o estudo buscou-se identificar o grau de comparabilidade das demonstrações financeiras de 230 companhias abertas, sendo 184 entidades do Brasil e 43 entidades de Portugal, em relação às esc...

THE IMPACT OF IFRS ON INFORMATION ASYMMETRY IN BRAZIL STOCK MARKET

This study seeks to verify the effects of the IFRS on information asymmetry in the Brazilian capital market. To achieve its purpose, a descriptive research, with quantitative approach, was employed, through a data survey of companies listed on Bovespa Index (IBOVESPA) from 2008 to 2011. Linear Regression were used to verify if the variation of the bid-ask spread was explained by variables such as, level of corp...

Fair value application to biological assets and agricultural produce in livesto...

EVIDENCIAÇÃO DE RISCOS DAS EMPRESAS BRASILEIRAS DO SETOR DA CONSTRUÇÃO CIVIL AP...

O propósito deste trabalho foi identificar a influência da crise global financeira em 2008 no nível de evidenciação de riscos (disclosure) das empresas de construção civil listadas na BM&FBovespa (Bolsa de Valores, Mercadorias e Futuros de São Paulo) no período de 2007 a 2011. Os dados foram obtidos mediante análise de conteúdo do primeiro e do quarto relatórios financeiros trimestrais – incluindo notas exp...

RELATIONSHIPS BETWEEN ACADEMIC PERFORMANCE AND ACCESS TO MASTERS IN ACCOUNTING ...

The aim of this study is to identify the existence of relations between the performance of graduate accounting programs by the Preliminary Course Concept (CPC) and the enrollment of students in master in accounting programs. It is a descriptive study based on data collection and research of documents. The sample is composed of Brazilian public universities with graduate accounting programs accredited by the Off...