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336  Articles
1 of 35 pages  |  10  records  |  more records»
O estudo objetiva identificar os efeitos dos accruals discricionários e das operações de hedge sobre o valor das empresas brasileiras, medido pela proxy Q de Tobin. Para tanto, realizou-se pesquisa descritiva, com abordagem quantitativa e análise document... see more

Objetivo: O objetivo deste estudo foi analisar a relevância dos lucros na determinação do valor de mercado das empresas de capital aberto no Brasil considerando os efeitos do gerenciamento de resultado via accruals discricionários.Metodologia: A amostra d... see more

Este trabajo examina las propiedades de los ajustes al devengo, los flujos de caja y los resultados en las empresas europeas no cotizadas. A partir de varias hipótesis sobre la persistencia de losresultados y sus componentes, encontramos que las empresas ... see more

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the dif... see more

This study aimed to investigate the effect of life cycle at the critical point of the growth mature and mature-stagnant stages of discretionary accruals and the effect of company age on discretionary accruals. In addition, this study also examines the dif... see more

In the late 2000s, the bankruptcy of giant corporations was due to accounting manipulation or called as discretionary accruals, has made accounting experts increasing attention to corporate governance that consist of (1) board of directors and (2) audit c... see more

This article analyzes the moderating effect of a company’s growth on the mediation between the sensitivity of returns and the discretionary accruals. Due to the abundant growth opportunities and high information asymmetry in the high-growth companies, we ... see more

 In this study, the relationship between quality of accruals and cost of debt, with emphasis on the quality of audits in companies listed on the Tehran Stock Exchange has been studied. The size of company and the rate of return on assets are con... see more

The aim of this study is to evaluate the effect of discretionary accruals on audit quality in 105 companies listed on Tehran Stock Exchange from 2009 to 2013; it has been tested using multiple regressions by controlling determinants of audit quality. In t... see more

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