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8.065  Articles
1 of 807 pages  |  10  records  |  more records»
Accounting of derivative instruments under International Accounting Standard 39 (IAS 39) were criticised due to the complexity and mismatch to business reality. Superseding IAS 39 with International Financial Reporting Standard 9 (IFRS 9) was aimed to sim... see more

O mercado de derivativos vem ganhando importância no contexto econômico mundial, demandando procedimentos contábeis que evidenciem corretamente os riscos e os benefícios envolvidos em tais operações. Desta maneira, este artigo mostra e discute aspectos da... see more

O estudo das políticas contábeis tem como referência o trabalho de Watts e Zimmerman (1979) e a principal finalidade da teoria positiva da contabilidade é prover explicações para as políticas contábeis adotadas pelas empresas (WATTS, 1992; CABELLO, 2012).... see more

O mercado de derivativos vem ganhando importância no contexto econômico mundial, demandando procedimentos contábeis que evidenciem corretamente os riscos e os benefícios envolvidos em tais operações. Desta maneira, este artigo mostra e discute aspectos da... see more

RESUMOO presente estudo teve como objetivo identificar se houve Contabilidade Criativa nas contas da Petrobras no ano de 2013, frente ao resultado econômico financeiro negativo de 2012. Para isso, foi feito uma análise de conteúdo de Bardin (2011) nos pri... see more

This study examines the differential impact of bank holding companies (BHCs) that consistently report trading gains (successful speculators) and those that consistently report no gain or trading losses (unsuccessful speculators) on earnings volatility and... see more

Information Technology is a part of strategic part for enterprise strategic planning. Information Technology can help the enterprise to determine its strategic planning. Through data from the past, thecompany can learn something and help to decide some st... see more

The present paper studies stock-commodity markets linkage using var-garch approach for the period spanning from January 3, 2000 to March 12, 2014. The analysis has been performed through three competing specifications; the var-ccc-garch, the var-bekk-garc... see more

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