11 documents found, page 1 of 2
O resultado econômico-financeiro proporcionado aos profissionais mediante concl...
Machado, Márcia ReisDissertação (mestrado)—Programa Multi-institucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, UnB, UFPB, UFPE, UFRN, 2003.; A educação continuada, obrigatória e voluntária, do contador tem sido assunto bastante discutido. Devido à importância dada a educação continuada e ser o curso de pós-graduação lato sensu meio de atualização de conhecimentos, surgiu o interesse de estudar tais cursos. Outro ...
The increase in the vehicle property tax in times of economic recession and the...
Lima, Lauro Vinício de Almeida; Diniz, Josedilton Alves; Machado, Márcia ReisPurpose: The objective of this research was to analyze the behavior of the Tax on the Ownership of Automotive Vehicles (IPVA) in relation to the increase of its rates in 2016 during the Brazilian economic recession started at the end of 2014. Methodology: Using a quantitative panel data analysis of the 26 states of the Brazilian Federation and the Federal District between 2004 and 2016, the research was based o...
Creating difficulties to sell facilities: corruption, bureaucracy and corporate...
Lima, Lauro Vinício de Almeida; Rufino, Maria Audenora; Machado, Márcia ReisA pesquisa teve como escopo investigar, nos países do Mercosul, o reflexo da sinergia entre a dificuldade de realização de negócios e a percepção da corrupção do setor público no crescimento econômico e financeiro das empresas. A amostra foi composta por 8 países integrantes do Mercosul, entre os anos de 2010 a 2017, com um total de 655 empresas de diversos setores e 4.648 observações. Com base na Teoria da Gra...
DEPENDENT RELATIONSHIP BETWEEN SOCIAL AND ENVIRONMENTAL VOLUNTARY DISCLOSURE AN...
Rufino, Maria Audenôra; Machado, Márcia ReisThe purpose of this study was to analyze the relationship dependence between social and environmental voluntary disclosure and characteristics profitability, debt, equity and property size of companies listed on the BM & FBovespa. The research universe was the public companies listed on the BM & FBovespa, in the periods from 2010 to 2012. The sample was composed of 79 companies listed on the BM&FBov...
SUSTAINABILITY AND PERFORMANCE OF THE INDICATORS OF PROFITABILITY: A STUDY COMP...
Rufino, Maria Audenôra; Mazzer, Lílian Perobon; Machado, Márcia Reis; Cavalcante, Paulo Roberto NóbregaThis research has as objective to verify the consequences of the development of environmental sustainability initiatives in a business context, through the comparison between the financial and economic indicators of sustainable banking with the indicators of banks unsustainable. In order to answer the following question: is there a relation between environmental sustainability and better economic and financial ...
ANÁLISE DA RELEVÂNCIA DA INFORMAÇÃO CONTÁBIL NO BRASIL NUM CONTEXTO DE CONVERGÊ...
Macedo, Marcelo Alvaro da Silva; Machado, Márcio André Veras; Machado, Márcia ReisEste estudo compara a relevância da informação contábil em períodos pré e pós a primeira fase do processo de convergência às normas internacionais de contabilidade no Brasil, que se deu no exercício de 2008. Para tanto, realizou-se uma comparação do R2 das regressões, pré e pós convergência, entre uma proxy de cada informação contábil (lucro líquido - LLPA e patrimônio líquido - PLPA) como variáveis independent...
AN ANALYSIS OF MEASUREMENT AND DISCLOSURE OF INVESTMENT PROPERTIES FOR BRAZILIA...
Batista, Fabiano Ferreira; Prado, Alexsandro Gonçalves da Silva; Machado, Márcia Reis; Paulo, EdilsonThe fair value is mentioned in a number of standards as a measure of measurement, even without, until the issuance of IFRS 13 Fair Value Measurement, no specific rule on the topic. Given the number of changes in accounting as a result of convergence to standards issued by the International Accounting Standards Board - IASB, which stands for Investment Properties, is accepted as methods of evaluating both the fa...
O Bacharel Em Ciências Contábeis: Sua Formação Acadêmica Frente Às Exigências D...
Lopes, Jorge Expedito de Gusmão; Pederneiras, Marcleide Mara Macêdo; Silva, Felipe Dantas Cassimiro da; Mulatinho, Caio Eduardo SilvaFocando a problemática da adequação do processo de formação dos bacharéis em Ciências Contábeis as Normas Legais, o presente trabalho pretende identificar a tipologia evolutiva desses profissionais, através de um breve histórico sobre o ensino superior da Contabilidade no Brasil, analisando as diferentes concepções das Ciências Sociais, encontrando a situação atual dos docentes no país. Aponta as principais cau...
IN SEARCH OF THE SOCIAL LEGITIMACY: THE RELATION BETWEEN THE ENVIRONMENTAL IMPA...
Machado, Márcia Reis; Machado, Márcio André Veras; Murcia, Fernando Dal RiIn order to reach the social legitimacy, it is possible that the companies adopt certain procedures, not because they believe in their efficiency, but because society understands that such mechanisms are effective and, thus, imposes the obligation of observing them. More specifically, concerning to the environment, companies could be investing not for being indeed concerned with their preservation, but because ...
MANAGERIAL SUSTAINABILITY INDEX (ISE) PERFORMANCE OF SÃO PAULO STOCK EXCHANGE
Machado, Márcia Reis; Machado, Márcio André Veras; Corrar, Luiz JoãoMany are the reasons that lead companies to adhere to social movements, reasons that are not always assumed openly. Due to the concern with social responsibility and managerial sustainability, measures were developed to evaluate the stock prices of companies that invest in social and environmental responsibility, as the Dow Jones Sustainability, Ethical Fund and, recently, the Managerial Sustainability Index - ...