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Material Type: Article
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A abordagem de Shimpi para gestão de riscosRevista Contabilidade & Finanças, 2003-12, Vol.14 (33), p.7-15 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1808-057X ;DOI: 10.1590/S1519-70772003000300001Digital Resources/Online E-Resources |
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2 |
Material Type: Article
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A abordagem oportunista da Teoria Positiva da Contabilidade (PAT) falha ao explicar as escolhas feitas na OGX: uma situação anômala?Revista de contabilidade e organizações, 2019-01, Vol.13 [Peer Reviewed Journal]2019. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 1982-6486 ;DOI: 10.11606/issn.1982-6486.rco.2019.164412Full text available |
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3 |
Material Type: Article
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A administração do lucro contábil e os critérios para determinação da eficácia do hedge accounting: utilização da correlação simples dentro do arcabouço do sfas nº 133Revista Contabilidade & Finanças, 2003-04, Vol.14 (31), p.16-25 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1808-057X ;DOI: 10.1590/S1519-70772003000100002Digital Resources/Online E-Resources |
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4 |
Material Type: Article
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Abandono legislativo del objetivo de alcanzar la independencia en la auditoria de cuentasCuadernos de contabilidad, 2014-01, Vol.15 (37), p.215-237COPYRIGHT 2014 Pontificia Universidad Javeriana ;Copyright Editorial Pontificia Universidad Javeriana 2014 ;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: 0123-1472 ;DOI: 10.11144/Javeriana.Cc15-37.alodFull text available |
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5 |
Material Type: Article
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Accounting Conservatism and National CultureBBR Brazilian business review (Portuguese ed.), 2020-05, Vol.17 (3), p.344-361COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;COPYRIGHT 2020 Fucape Business School/ Brazilian Business Review ;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: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2020.17.3.6Full text available |
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6 |
Material Type: Article
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Accounting conservatism in complex companiesRevista Contabilidade & Finanças, 2019-01, Vol.30 (79), p.42-57 [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: 10.1590/1808-057x201806530Full text available |
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7 |
Material Type: Article
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Accounting conservatism in Portugal: similarities and differences facing Germany and the United KingdomRevista de Administração Contemporânea, 2007, Vol.11 (spe2), p.163-188 [Peer Reviewed Journal]Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração 2007 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1415-6555 ;EISSN: 1982-7849 ;DOI: 10.1590/S1415-65552007000600009Full text available |
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8 |
Material Type: Article
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Accounting ethics - an empirical investigation of managing short-term earningsSouth African journal of economic and management sciences, 2010-03, Vol.13 (1), p.98-111 [Peer Reviewed Journal]This work is licensed under a Creative Commons Attribution-NonCommercial 3.0 International License. ;ISSN: 2222-3436 ;EISSN: 2222-3436Digital Resources/Online E-Resources |
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9 |
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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10 |
Material Type: Article
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Accounting fraud: an estimation of detection probability/Fraudes contabeis: uma estimativa da probabilidade de deteccao/Fraudes contables: una estimación de la probabilidad de detecciónRevista brasileira de gestão de negócios, 2014-07, p.466 [Peer Reviewed Journal]COPYRIGHT 2014 Fundacao Escola de Comercio Alvares Penteado (FECAP) ;ISSN: 1806-4892 ;EISSN: 1983-0807 ;DOI: 10.7819/rbgn.v16i52.1555Full text available |
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11 |
Material Type: Article
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ACCOUNTING FRAUD: EMPIRICAL ANALYSIS IN THE LIGHT OF THE THEORETICAL ASSUMPTIONS OF THE FRAUD TRIANGLE AND CORPORATE SCANDALSGestão & regionalidade, 2015-09, Vol.31 (93)Copyright Universidade Municipal de São Caetano do Sul - Programa de Mestrado em Administração 2015 ;ISSN: 1808-5792 ;EISSN: 2176-5308 ;DOI: 10.13037/gr.vol31n93.2929Full text available |
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12 |
Material Type: Article
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Accounting in Profut and in Temerary Management of Football Clubs: Overview and Research Opportunities/A Contabilidade no Profut e na Gestao Temeraria de Clubes de Futebol: Visao Geral e Oportunidades de Pesquisa/Contabilidad en el Profut y en la Gestion Temeraria de Clubes de Futbol: Panorama General y Oportunidades de InvestigacionRevista Gestão, finanças e contabilidade, 2022-05, Vol.12 (2) [Peer Reviewed Journal]COPYRIGHT 2022 Universidade do Estado da Bahia ;ISSN: 2238-5320 ;EISSN: 2238-5320Full text available |
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13 |
Material Type: Article
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Accounting regulation: theories and analysis of the Brazilian accounting standards convergence to IFRSRevista de administração pública (Rio de Janeiro), 2009-07, Vol.43 (4), p.773 [Peer Reviewed Journal]Copyright Fundação Getulio Vargas Jul/Aug 2009 ;ISSN: 0034-7612 ;EISSN: 1982-3134Full text available |
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14 |
Material Type: Article
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Accrual anomaly in the Brazilian capital marketBAR, Brazilian administration review, 2012-10, Vol.9 (4), p.421-440 [Peer Reviewed Journal]COPYRIGHT 2012 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;Copyright Associação Nacional de Pós-Graduação e Pesquisa em Administração Oct-Dec 2012 ;This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/s1807-76922012005000005Full text available |
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15 |
Material Type: Article
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Accrual Financial Reporting in the Public Sector: Is it a Reality?Innovar : revista de ciencias administrativas y sociales, 2014-10, Vol.24 (54), p.107-120 [Peer Reviewed Journal]Copyright Universidad Nacional de Colombia 2014 ;This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. ;ISSN: 0121-5051 ;EISSN: 2248-6968 ;DOI: 10.15446/innovar.v24n54.46458Full text available |
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16 |
Material Type: Article
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Accruals discricionários nas combinações de negócios e o preço das açõesRevista Contemporânea de Contabilidade, 2014-12, Vol.11 (24), p.65-84 [Peer Reviewed Journal]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: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2014v11n24p65Full text available |
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17 |
Material Type: Article
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Adoção ao padrão IFRS e earnings quality: a persistência do lucro das empresas listadas na BM&FBovespaRevista de contabilidade e organizações, 2017-05, Vol.11 (29), p.46 [Peer Reviewed Journal]2017. This article is published under http://creativecommons.org/licenses/by-nc-nd/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1982-6486 ;EISSN: 1982-6486 ;DOI: 10.11606/rco.v11i29.125846Full text available |
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18 |
Material Type: Article
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ADOÇÃO AO PADRÃO IFRS E SUAVIZAÇÃO DOS RESULTADOS NAS SEGURADORAS BRASILEIRASRevista universo contábil, 2016-10, Vol.12 (4), p.152Copyright Ilse Maria Beuren 2016 ;ISSN: 1809-3337 ;EISSN: 1809-3337 ;DOI: 10.4270/ruc.2016432Full text available |
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19 |
Material Type: Article
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Adoção das IFRS no Brasil: um estudo da relevância das informações contábeis sobre ativos intangíveisRGO. Revista Gestão Organizacional, 2016-09, Vol.9 (3) [Peer Reviewed Journal]Copyright Universidade Comunitária da Região de Chapecó-Unochapecó, Centro de Ciências Sociais Aplicadas Sep-Dec 2016 ;EISSN: 1983-6635Full text available |
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20 |
Material Type: Article
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Adoção do IFRS no Brasil: um terreno fértil para pesquisa sobre gerenciamento de resultadosBBR Brazilian business review (Portuguese ed.), 2013-10, Vol.10 (4), p.141-156Copyright FUCAPE Business School Oct-Dec 2013 ;EISSN: 1807-734XFull text available |