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Timely loss recognition in Brazilian firms under corruption investigationRevista Contabilidade & Finanças, 2021-05, Vol.32 (86), p.224-240 [Peer Reviewed Journal]COPYRIGHT 2021 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2021 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202110570Full text available |
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Material Type: Article
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CONSERVADORISMO CONDICIONAL EM FUNÇÃO DE DEMANDA E SINALIZAÇÃO INFORMACIONAL NO MERCADO BRASILEIRORevista universo contábil, 2019-11, Vol.15 (1), p.1312019. Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the associated terms available at http://proxy.furb.br/ojs/index.php/universocontabil/about/submissions#copyrightNotice. ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2019107Full text available |
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Material Type: Article
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IFRS Mandatory Adoption and Earnings Quality in an Emerging Market: The Case of EcuadorRevista de economía y política (Cuenca. En línea), 2023-12 (38), p.1-26 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 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: 1390-7921 ;ISSN: 2477-9075 ;EISSN: 2477-9075 ;DOI: 10.25097/rep.n38.2023.01Full text available |
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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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Material Type: Article
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Impairment losses: causes and impactsRevista brasileira de gestão de negócios, 2016-04, Vol.18 N. 60 (60), p.305-318 [Peer Reviewed Journal]COPYRIGHT 2016 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;Copyright Centro Universitário FECAP, mantido pela Fundação Escola de Comericio Álvares Penteado (FECAP) Apr-Jun 2016 ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v18i60.2300Full text available |
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Material Type: Article
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Brazil’s adoption of IFRS: fertile ground for examining earnings managementBrazilian business review, 2013-12, Vol.10 (4), p.133-146Copyright FUCAPE Business School Oct-Dec 2013 ;ISSN: 1808-2386 ;EISSN: 1808-2386 ;DOI: 10.15728/bbr.2013.10.4.6Full text available |