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Readability and Understandability of Notes to Financial StatementsRevista brasileira de gestão de negócios, 2024, Vol.26 (1), p.1-17 [Peer Reviewed Journal]COPYRIGHT 2024 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;2024. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1806-4892 ;ISSN: 1983-0807 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v26i01.4251Full text available |
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Material Type: Article
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Diversification and Performance in Credit Unions: A Non-Linear Approach/Diversificacao e Desempenho em Cooperativas de Credito: uma Abordagem Nao LinearBBR Brazilian business review (Portuguese ed.), 2024-01, Vol.21 (1), p.1COPYRIGHT 2024 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2021.1165.enFull text available |
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Material Type: Article
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Accounting failures and earnings management: the case of CVC S.A./Falhas contabeis e manipulacao de resultados: o caso da CVC S.A/Errores contables y manipulacion de resultados: el caso de CVC S.ACadernos EBAPE.BR, 2023-11, Vol.21 (6) [Peer Reviewed Journal]COPYRIGHT 2023 Fundacao Getulio Vargas ;ISSN: 1679-3951 ;EISSN: 1679-3951 ;DOI: 10.1590/1679-395120220299xFull text available |
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Material Type: Article
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Diferencias en el desempeño financiero entre universidades de investigación y universidades docentes en ChileFormación Universitaria, 2023-10, Vol.16 (5), p.1-16 [Peer Reviewed Journal]COPYRIGHT 2023 Centro de Informacion Tecnologica ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 0718-5006 ;EISSN: 0718-5006 ;DOI: 10.4067/S0718-50062023000500001Full text available |
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Entrepreneurs competing between legitimacy and financial sustainability in times of COVID-19: The role of family and friends' support /EMPREENDEDORES QUE COMPETEM ENTRE LEGITIMIDADE E SUSTENTABILIDADE FINANCEIRA EM TEMPOS DE COVID-19. O PAPEL DO SUPORTE DA FAMILIA E DOS AMIGOSBBR Brazilian business review (Portuguese ed.), 2024-03, Vol.21 (2), p.1COPYRIGHT 2024 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.1192.enFull text available |
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Material Type: Article
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A survey of automated financial statement fraud detection with relevance to the South African contextSouth African Computer Journal, 2020-07, Vol.32 (1), p.74-112 [Peer Reviewed Journal]2020. This work is licensed under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;2020. This work is published under https://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1015-7999 ;ISSN: 2313-7835 ;EISSN: 2313-7835 ;DOI: 10.18489/sacj.v32i1.777Full text available |
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Material Type: Article
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Practical implications of measuring at historical cost in an inflationary environmentRedeca, 2023-07, Vol.10, p.e62532 [Peer Reviewed Journal]ISSN: 2446-9513 ;EISSN: 2446-9513 ;DOI: 10.23925/2446-9513.2023v10id62532Full text available |
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Material Type: Article
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DETERMINANTS OF READABILITY OF NOTES TO THE FINANCIAL STATEMENTS FROM BRAZILIAN COMPANIES/ DETERMINANTES DA LEGIBILIDADE DAS NOTAS EXPLICATIVAS DE COMPANHIAS BRASILEIRAS/ DETERMINANTES DE LA LEGIBILIDAD DE LAS NOTAS EXPLICATIVAS DE LAS EMPRESAS BRASILENASRevista Gestão, finanças e contabilidade, 2019-09, Vol.9 (3), p.31 [Peer Reviewed Journal]COPYRIGHT 2019 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |
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9 |
Material Type: Article
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Direct approach to assess risk adjustment under IFRS 17Revista Contabilidade & Finanças, 2022-09, Vol.33 (90), p.1-15 [Peer Reviewed Journal]Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221646.enFull text available |
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Material Type: Article
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The effect of Brazilian convergence to IFRS on earnings management by listed Brazilian nonfinancial companies/O efeito da convergencia brasileira as IFRS no gerenciamento de resultados das empresas abertas brasileiras nao financeirasBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.110COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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Material Type: Article
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Venture capital and earnings management in IPOsBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.30COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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12 |
Material Type: Article
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Earnings management in Brazil: a survey of the literatureBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.1COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2013 Fucape Business School/ Brazilian Business Review ;ISSN: 1807-734X ;EISSN: 1807-734XFull text available |
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Material Type: Article
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TERCEIRO TEMPO: ANÁLISE DO DESEMPENHO FINANCEIRO DOS MAIORES CLUBES DESPORTIVOS MUNDIAIS E APLICAÇÃO DAS TÉCNICAS DE ÍNDICE PADRÃO E MODELO DE SOLVÊNCIA/THIRD HALF: ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE LARGEST SPORTS CLUBS IN THE WORLD AND APPLICATION OF STANDARD INDEX TECHNIQUES AND SOLVENCY MODEL/TERCER TIEMPO: ANÁLISIS DEL DESEMPEÑO FINANCIERO DE LOS CLUBES DEPORTIVOS MÁS GRANDES DEL MUNDO Y APLICACIÓN DE TÉCNICAS DE ÍNDICES ESTÁNDAR Y MODELO DE SOLVÊNCIAPodium : sport, leisure and tourism review, 2021-12, Vol.10 (4 SE), p.1COPYRIGHT 2021 Universidade Nove de Julho ;ISSN: 2316-932X ;EISSN: 2316-932X ;DOI: 10.5585/podium.v10i4.17006Full text available |
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Material Type: Article
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Sustentabilidade Econômica, gestão e estratégias: Análise dos clubes de futebol da região sul do Campeonato Brasileiro 2022GeSec : Revista de Gestão e Secretariado, 2023-09, Vol.14 (3), p.3788-3820 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i3.1851Full text available |
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15 |
Material Type: Article
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A norma contabilística das entidades do sector não lucrativo: tratamento dos bens do património histórico, artístico e culturalGeSec : Revista de Gestão e Secretariado, 2023-04, Vol.14 (4), p.4487-4515 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i4.1915Full text available |
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16 |
Material Type: Article
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Bad de divulgacion de estados financeirosRevista de administração de emprêsas, 2020-09, Vol.60 (5), p.352 [Peer Reviewed Journal]COPYRIGHT 2020 Fundacao Getulio Vargas ;ISSN: 0034-7590 ;EISSN: 1676-5648 ;DOI: 10.1590/S0034-759020200505Full text available |
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17 |
Material Type: Article
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Brand Valuation: Recognizing the brands as strategical assets in the balance sheet of the companiesGeSec : Revista de Gestão e Secretariado, 2023-05, Vol.14 (2), p.1516-1537 [Peer Reviewed Journal]2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i2.1629Full text available |
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18 |
Material Type: Article
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Uniformity and comparability: an analysis of the relevance for the Brazilian capital marketRevista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.265-280 [Peer Reviewed Journal]COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112890Full text available |
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19 |
Material Type: Article
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The de los comites de presupuesto y finanzas en las camaras municipalesRevista de administração pública (Rio de Janeiro), 2019-11, Vol.53 (6), p.1161 [Peer Reviewed Journal]COPYRIGHT 2019 Fundacao Getulio Vargas ;ISSN: 0034-7612 ;EISSN: 1982-3134 ;DOI: 10.1590/0034-761220180441xFull text available |
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20 |
Material Type: Article
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Airports' public infrastructure and sources of inefficiencyJournal of Economics, Finance and Administrative Science, 2023-01, Vol.28 (55), p.176-196 [Peer Reviewed Journal]COPYRIGHT 2023 Universidad ESAN, Peru ;Ane Elixabete Ripoll-Zarraga. This work is published under http://creativecommons.org/licences/by/4.0/legalcode (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 2218-0648 ;ISSN: 2077-1886 ;EISSN: 2077-1886 ;DOI: 10.1108/JEFAS-12-2021-0269Full text available |