4 documents found, page 1 of 1
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...
Women in board: the influence of women as CFO in the level of disclosure of bra...
Segura, Liliane; Abreu, Rute; Formigoni, Henrique; David, Fátima; Mantovani, FlávioThis paper centres on the understanding and the relevance of corporate social responsibility (CSR) and their influence on woman as CFO. It will allow to recover the investors’ expectations and to promote corporate business strategies as important issues on the sustainable society. This paper contributes in the domain of CSR and woman literature in two aspects. First, this research provides evidence that corpora...
Impact of the deposit guarantee fund on finance and banking: evidence from Brazil
Abreu, Rute; David, Fátima; Segura, Liliane; Formigoni, Henrique; Mantovani, FlávioThe global financial crises began and it demands the introduction of the social responsibility on the Deposit Guarantee Fund within the Society, in general, and within the deposit client of Financial Institutions, in particular. This research discusses the annual report of the Brazilian Deposit Guarantee Fund through the challenges of accounting and finance. The BDGF is a financial institution that enhanced the...
Como la crisis financiera y economica afecta a los sistemas de pensiones
Abreu, Rute; David, Fátima; Segura, Liliane; Mantovani, Flávio; Formigoni, HenriqueLas crisis financiera y económica han afectado y, aún, afectan a los sistemas de pensiones en todo el mundo, en general, y en Portugal, en particular. Además, es necesario responder: porqué, qué y cómo deben ser mitigadas con el fin de explicar la relación entre pensionistas y beneficiarios. La investigación tiene dos marcos conceptuales diferentes. El primero se basa en la revisión de la literatura para identi...