16 documents found, page 1 of 2
The Influence of Women on Earnings Management: Public Companies in Brazil.
Segura, Liliane; Formigoni, Henrique; David, Fatima; Abreu, RuteIn recent decades, earnings management has been part of discussions in accounting and financial literature (Niskanen et al., 2011). The disclosure of information and the quality of the information that is disclosed has also received a lot of attention. Investors must be concerned that the quality of information supplied by firms means, according to Healy and Whalen (1999), that the firm can manage their results...
PROMOVER A CIDADANIA FISCAL ATRAVÉS DA E-TAXATION
Segura, Liliane; Abreu, Rute; David, Fatima; Formigoni, HenriqueEsta investigação centra-se numa ferramenta, designada como e-Taxation, para promover a cidadania fiscal através das Tecnologias de Informação e Comunicação (TIC) aplicadas à área da contabilidade e fiscalidade. Na atual situação económica e financeira em Portugal torna-se indispensável que o cidadão e as organizações desenvolvam uma estratégia de responsabilidade para o cumprimento das suas obrigações junto da...
Corporate Governance in Brazilian Companies: The Influence of the Founder in th...
Segura, Liliane; Formigoni, Henrique; Abreu, Rute; David, FátimaAll over the world, corporate governance is adopting a new process of leadership and simultaneously propagating responsible governance for the welfare of stakeholders. This research has allowed us to identify new directions for future research. It examines the influence of several contextual factors in the framework of the financial decisions, where company has the right to have a transparent accountability, ba...
Ownership and Liability Decision.
Abreu, Rute; Segura, Liliane; Milani, Marco; David, FátimaTraditionally, accounting remains focused on the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment and have suggested that one of the roles of accounting should be to report the impact of the firm in this respect. This paper researches the effect of owne...
Blue accounting: First insights
Abreu, Rute; David, Fátima; Santos, Luís Lima; Segura, Liliane; Formigoni, HenriqueThis article explores the framework of the marine knowledge, in general, and the blue accounting, in particular. For one side, the seabed, the ocean floor and the subsoil allow to promote several activities to explore these resources. For the other side, the pollution of the marine environment due to intervention of man which damage and the harm marine life produces strong risks and threats to this environment....
Education and Political Participation of Women: The Case of Portugal
David, Fátima; Morais, Joana; Abreu, Rute; Marques, Lúcia; Segura, LilianeThis research aims to analyses the women’s participation in Portugal politics in consequence of its educational attainment. On the one hand, the Constitution of the Portuguese Republic of April 2, 1976, gives women (and men) a right to equal opportunities for school success, to access to the higher education and to better working conditions. On the other hand, the same Constitution defends, in article 9, that f...
Contabilidade e Auditoria Pública: Evidência Empírica da sua Relação
David, Fátima; Abreu, Rute; Segura, Liliane; Formigoni, Henrique; Mantovani, FlávioIn Portugal, the public accounting standards recorded an evolution over the years, in order to adapt to the new realities of public sector entities, so that the financial statements reflect more accurately the financial position and economic performance of the same. The main objective of this research is to analyze the content of the statutory certification (in Portuguese, CLC) of the Oporto City Council (in Po...
Deposit Guarantee Fund: One Perspective
Abreu, Rute; David, Fátima; Segura, LilianeThe Deposit Guarantee Fund (DGF) and its communication with the Society, in general, and with the deposit client of Financial Institutions, in particular, is discussed through the challenges of the accounting and financial report. The Bank of Portugal promotes the Portuguese Deposit Guarantee Fund (PDGF) as a financial institution that enhanced the market confidence and stability on the deposit-insurance system...
Building bridges on accounting & finance through international partnership
David, Fátima; Abreu, Rute; Segura, LilianeAcross the world, developing international partnerships enrich study at Universities and Polytechnics and it enables the international cooperation as the best way to promote sustainable development, complementing various programmes and initiatives between countries and Portuguese-speaking regions, which includes the International Programme for the Support of Research and Education through Mobility teacher and s...
The effect of family ownership on the liability decision
Abreu, Rute; Segura, Liliane; Milani, Marco; David, FátimaThe research aims to study of the effect of family ownership on the liability decision, and then it increases the knowledge on the accounting literature. Traditionally, accounting remains focused upon the actions of the firm and ignores the effects of the firm upon its external environment. However, a growing number of researchers have accepted that several effects of the firm influence the external environment...