2 documents found, page 1 of 1
Perception of Organization Justice and Turnover Intention in Audit Companies
Beuren, Ilse Maria; Ribeiro, Flávio; Silva, Oscar Lopes daThe goal of the study is to verify the relationship of the perception of organizational justice with job satisfaction, organizational commitment and turnover intention of auditors of audit companies. A survey research was conducted with the 2,561 auditors registered at the Brazilian Institute of Independent Auditors, using the questionnaire translated from the research of Parker and Kohlmeyer (2005), and the sa...
Proposal for Measurement of Intangible Assets Through the Fair Value and Impair...
Silva, Oscar Lopes da; Caires, Neiva Andrade; Ferreira, Régis Monteiro; Colauto, Romualdo DouglasThis article investigates the intangible assets and its measurement from the application of fair value and the impairment test. Initially, we approached the concept of active, in particular intangible asset, then leaving for the conceptualization and definition of fair value impairment test. After these presentations is made a proposal to measure the economic value of intangible assets from the fair value and t...