Entre a práxis e a teoria: os equívocos da pesquisa contábil empirica nos EUA
Revista Catarinense da Ciência Contábil, 2002 Os fatos recentes parecem oferecer alguma convicção no sentido da afirmação de que o modelo dos princípios contábeis norte-americanos (USGAAP) segue uma trajetória pouco recomendável a qualquer país, pelo menos, àqueles que se baseiam no mercado de ações
Valério Nepomuceno
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The International Politics of Harmonization: The Case of Capital Market Regulation [PDF]
, 2009 The vast expansion of international nancial activity over the last decade has been a central fact of international economic life. Balance-of-payments statistics indicate that cross-border transactions in bonds and equities among the G-7 countries rose ...
Simmons, Beth
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Factors influencing brazilian firms in their decision to list their stocks on foreign stock exchanges [PDF]
, 2009 O presente trabalho objetiva determinar, empiricamente, os fatores que influenciam as empresas brasileiras na decisão de listar suas ações em bolsas de valores estrangeiras, fenômeno conhecido, internacionalmente, como cross-border listing e, no Brasil ...
Medeiros, Otávio Ribeiro de +1 more
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Evidenciação de uma Empresa no Exterior. Estudo do Caso Cabo Verde Telecom S. A. - Portugal Telecom SGPS S.A. [PDF]
, 2007 O presente trabalho explicita a complexidade para evidenciação de empresas controladas, situadas em países diferentes da controladora. No caso abordado, a empresa apresentada, Cabo Verde Telecom S.
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Attribute differences between USGAAP and IFRS earnings: An exploratory study. [PDF]
With the successful completion of the IASC's standards, IFRS and US GAAP were placed as the two pre-eminent world financial reporting frameworks. For years, however, US GAAP was accepted widely as the international set of standards to ensure high quality
Gaeremynck, Ann +2 more
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Three essays on political connections, financial reporting, and auditing : evidence from Indonesian listed companies : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Accountancy at Massey University, Albany, New Zealand [PDF]
, 2016 This research examines the association between political connections and related party transactions (RPTs). This study also investigates whether politically-connected firms use RPTs to tunnel resources and mask “true” operating performance by managing ...
Muhammadi, Abdul Haris
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Apuntes Contables, 2016 Para el año 2012, se efectuó en Colombia un nueva Reforma Tributaria bajo el nombre de Ley 1607, la cual se estableció con el fin de crear un nuevo impuesto que permitiera suprimir los aportes parafiscales (Sena e ICBF) que debían pagar tanto las ...
Stephanía Mora Aguirre +1 more
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THE IAS/IFRS STANDARDS SYSTEM BETWEEN HARMONIZATION AND DEFORMITY [PDF]
The development of competition, the globalization and the growth and integration of the capital markets require comparable accounting information based on superior- quality standards, an accounting information to consolidate and not to obstruct the ...
Hlaciuc Elena +2 more
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Equity offerings abroad and the adoption of IFRS : a test of the capital markets liability of foreignness [PDF]
, 2013 We examine how the reduction in information asymmetry brought about by the adoption of International Financial Reporting Standards (IFRS) affects the adverse selection costs of issuing equity at home and abroad.
Loureiro, Gilberto, Taboada, Alvaro G.
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Accounting standaarden als governance mechanisme [PDF]
Binnen ondernemingen worden diverse maatregelen genomen ten einde het behoorlijk bestuur en de rapportering naar de belangenpartijen te verbeteren. Er wordt echter vaak vergeten dat de kwaliteit van de informatie die een investeerder krijgt, ook mede ...
A. Gaeremynck, S. Van der Meulen
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