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The Enigmatic Impact of Corporate Social Responsibilities on the Economic Perfo...
Oliveira, Neylane dos Santos; Gomes, Sônia Maria da Silva; Fernandes, Gilênio Borges; Ribeiro, Maísa de Souza; Oliveira, Neylane dos SantosSubmitted by Núcleo de Pós-Graduação Administração (npgadm@ufba.br) on 2017-12-21T19:34:32Z No. of bitstreams: 1 55933ebe4ea16.pdf: 206473 bytes, checksum: b2288a69b02127f0fc531297bf86d92b (MD5); Approved for entry into archive by Maria Angela Dortas (dortas@ufba.br) on 2018-01-09T21:13:07Z (GMT) No. of bitstreams: 1 55933ebe4ea16.pdf: 206473 bytes, checksum: b2288a69b02127f0fc531297bf86d92b (MD5); Made availab...
Reações do mercado acionário na primeira divulgação financeira em ifrs do setor...
Fé Júnior, Armando Lopes Dias da; Nakao, Sílvio Hiroshi; Ribeiro, Maísa de SouzaTraded Brazilian banks are required to report consolidated financial statements since 2010 in two different accounting standards sets: COSIF (issued by Central Bank of Brazil) and IFRS. Since the first IFRS report, for the year 2010, was issued after the reporting of financial statements in COSIF, this paper verified the stock market reactions around the moment of the reporting in IFRS, thus isolating the effec...
As Empresas com Certificação ISO 14001 Realmente têm uma Atividade Ambiental Su...
Colares, Ana Carolina Vasconcelos; Athayde, Márcia; Cunha, Jacqueline Veneroso Alves da; Ribeiro, Maísa de SouzaTendo anorma ISO 14001 como referência no que se refere a Sistema de Gestão Ambiental(SGA), questiona-se sobre quais motivações que levam as empresas a implantaremum SGA. Quando essas motivações não estão alinhadas com interesse de obterqualidade do desempenho ambiental podem prejudicar a finalidade precípua doSGA. Nesse sentido, a pesquisa trata de analisar se as empresas comcertificação ISO 14001 realmente tê...
Estudo bibliométrico sobre as características da contabilidade ambiental em per...
Ribeiro, Maísa de Souza
Social disclosure of Brazilian and UK firms in light of stakeholder theory, leg...
Ribeiro, Maísa de Souza
MARKET VALUE AND VOLUNTARY DISCLOSURE: AN EMPIRICAL STUDY IN COMPANIES LISTED O...
de Sousa, Claudinéia Boaventura; Silva, Aldy Fernandes da; Ribeiro, Maísa de Souza; Weffort, Elionor Farah JreigeThis study investigates empirically the relationship between the market value (measured by Tobin´s q coefficient) and voluntary disclosure of economic, social and environmental information by companies listed on the BM&FBovespa from 2007 to 2011. The results indicate a significant positive relationship between economic voluntary disclosure and the market value of firms, as well as, a significant negative re...