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1 |
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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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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3 |
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 |
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Material Type: Article
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Analysis of the relationship between company characteristics and key audit matters disclosedRevista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.262-274 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909040Full text available |
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5 |
Material Type: Article
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Main consequences of IFRS adoption: analysis of existing literature and suggestions for further researchRevista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.126-139 [Peer Reviewed Journal]COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2015 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201500090Full text available |
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Material Type: Article
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Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ NotesRevista Contabilidade & Finanças, 2019-01, Vol.30 (79), p.58-72 [Peer Reviewed Journal]COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806650Full text available |
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7 |
Material Type: Article
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Financial distress in Brazilian banks: an early warning modelRevista Contabilidade & Finanças, 2018-05, Vol.29 (77), p.312-331 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201803910Full text available |
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8 |
Material Type: Article
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The informational relevance of key audit mattersRevista Contabilidade & Finanças, 2020-01, Vol.31 (82), p.67-83 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201908910Full text available |
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9 |
Material Type: Article
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Determinants of equity in financing medicines in Argentina: an empirical studyCadernos de saúde pública, 2016-01, Vol.32 (1) [Peer Reviewed Journal]EISSN: 1678-4464 ;DOI: 10.1590/0102-311X00012215 ;PMID: 26886366Full text available |
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10 |
Material Type: Article
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Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companiesRevista Contabilidade & Finanças, 2018-09, Vol.29 (78), p.355-374 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201805790Full text available |
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11 |
Material Type: Article
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Last chance for a big bath: managing deferred taxes under IAS 12 in Brazilian listed firmsRevista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.268-281 [Peer Reviewed Journal]COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806340Full text available |
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12 |
Material Type: Article
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BOOK-TAX DIFFERENCES AND CAPITAL STRUCTURERAM. Revista de Administração Mackenzie, 2017-12, Vol.18 (6), p.177-200 [Peer Reviewed Journal]COPYRIGHT 2017 Universidade Presbiteriana Mackenzie ;Copyright Mackenzie Presbyterian University Nov/Dec 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1518-6776 ;ISSN: 1678-6971 ;EISSN: 1678-6971 ;DOI: 10.1590/1678-69712017/administracao.v18n6p177-200Full text available |
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13 |
Material Type: Article
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Determinants of goodwill impairment loss recognitionRevista Contabilidade & Finanças, 2016-09, Vol.27 (72), p.349-362 [Peer Reviewed Journal]COPYRIGHT 2016 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep-Dec 2016 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201602010Full text available |
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14 |
Material Type: Article
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Voluntary disclosure and earnings management: evidence from the Brazilian capital marketRevista Contabilidade & Finanças, 2017-05, Vol.28 (74), p.249-263 [Peer Reviewed Journal]COPYRIGHT 2017 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May/Aug 2017 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1519-7077 ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201703360Full text available |
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15 |
Material Type: Article
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The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and BrazilRevista Contabilidade & Finanças, 2018-01, Vol.29 (76), p.97-113 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;DOI: 10.1590/1808-057x201804490Full text available |
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16 |
Material Type: Article
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Value relevance of deferred tax assets in the Brazilian banking industryRevista Contabilidade & Finanças, 2020-01, Vol.31 (82), p.33-49 [Peer Reviewed Journal]COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201808060Full text available |
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17 |
Material Type: Article
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Impacts of the elimination of the proportionate consolidation on Itaúsa financial statementsRevista Contabilidade & Finanças, 2018-05, Vol.29 (77), p.213-228 [Peer Reviewed Journal]COPYRIGHT 2018 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2018 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201804470Full text available |
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18 |
Material Type: Article
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The term structure of interest rates and its impact on the liability adequacy test for insurance companies in BrazilRevista Contabilidade & Finanças, 2015-05, Vol.26 (68), p.223-236 [Peer Reviewed Journal]COPYRIGHT 2015 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2015 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201500420Full text available |
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19 |
Material Type: Article
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Adherence to the compliance program of Brazil’s anti-corruption law and internal controls implementationRevista Contabilidade & Finanças, 2019-05, Vol.30 (80), p.186-201 [Peer Reviewed Journal]COPYRIGHT 2019 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2019 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201806780Full text available |
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20 |
Material Type: Article
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Risk information disclosure and its impact on analyst forecast accuracyEstudios gerenciales, 2020-07, Vol.36 (156), p.314-324 [Peer Reviewed Journal]2020. 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. ;ISSN: 0123-5923 ;EISSN: 2665-6744 ;DOI: 10.18046/j.estger.2020.156.3774Full text available |