3 documents found, page 1 of 1
Ownership concentration and corporate performance of Brazilian firms before and...
Viana Junior, Dante Baiardo Cavalcante; Morais, Cinthya Rachel Firmino de; De Luca, Marcia Martins Mendes; Vasconcelos, Alessandra Carvalho deObjective: To evaluate the influence of ownership concentration on variation in corporate performance before and after initial public offerings (IPO) in firms launched on B3.Methods: Economic and financial information was obtained from the reference forms of 55 firms. Variation in performance was proxied by ROA and ROE two years before vs. two years after IPO. Ownership concentration was proxied by the proporti...
Qualidade informacional em padrão contábil societário e em padrão contábil regu...
Morais, Cinthya Rachel Firmino deThe Brazilian process of convergence to International Financial Reporting Standards (IFRS), with Law No. 11,638/07, directed significant changes in accounting regulation, moving from explicit rules paradigm to standards focused on principles; application of preparers’ discretionary decisions and alignment to supply useful information for investors’ economic decision making. This new accounting standard was not ...
Disclosure de informações acerca do pagamento baseado em ações das firmas brasi...
Morais, Cinthya Rachel Firmino deEste estudo teve como propósito verificar o grau de cumprimento das exigências de divulgação definidas no CPC 10 pelas companhias listadas na Bolsa de Valores, Mercadorias e Futuros (BM&FBovespa) no ano de 2010. Para tanto, construiu-se métrica de pesquisa contemplando as exigências de divulgação previstas no normativo e, utilizando-se a técnica análise de conteúdo, verificou-se sua aderência pelas empresas da ...