The general objective of the study was to identify the benefits and difficulties of the digital age in the perception of accounting professionals in Fortaleza / CE. To this end, a quantitative survey was applied that used data collected through a survey applied to 124 accounting professionals. Thus, in the data analysis, descriptive statistics, exploratory factor analysis (EFA) and Kruskal-Wallis mean test were...
Objective: To evaluate the moderating effect of internationalization on the relationship between corporate governance and the republishing of financial statements in a sample of top Brazilian public firms. Method: Information covering the years 2015, 2016 and 2017 was obtained for 97 of the 100 largest Brazilian public firms (according to the market value ranking of ‘Exame Maiores e Melhores’, 2018) and submitt...
This paper aims to verify if the companies that prepared their reports observing the Global Reporting Initiative (GRI) standard and that were submitted to an auditand if the companies that are part of the Corporate Sustainability Index (ISE) portfolio adopt greater disclosure of gender equality. It was analyzed 61 sustainability reports published in 2019, in the GRI standard. From the adoption of a quantitative...
This paper aims to verify if the companies that prepared their reports observing the Global Reporting Initiative (GRI) standard and that were submitted to an auditand if the companies that are part of the Corporate Sustainability Index (ISE) portfolio adopt greater disclosure of gender equality. It was analyzed 61 sustainability reports published in 2019, in the GRI standard. From the adoption of a quantitative...
The internationalization of companies corresponds to the geographical expansion of their economic activities, providing opportunities such as economies of scale and cost reduction, besides promoting the growth of the company through its insertion in new markets, acquisition of new resources and strategic assets in the environments that envision introducing its services, products and resources. Under the conject...
O estudo teve como objetivo geral analisar a relação entre a consciência ecológica do consumidor e sua predisposição a pagar pela aquisição de uma construção verde. A pesquisa, quantitativa, analisou dados coletados por meio de survey aplicada a 225 consumidores que residem na cidade de Fortaleza - CE. Para a análise dos dados utilizaram-se estatísticas descritivas, análise fatorial exploratória, além de regres...