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Nível de Disclosure das empresas com perda de recuperabilidade de ativos à luz do CPC 01 e o impacto da perda nos indicadores econômico-financeiros no período de 2009 a 2012

Penha, Roberto Silva da
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Dissertação
Português
Relevância na Pesquisa
36.61%
Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2014.; O objetivo deste trabalho foi verificar o nível de disclosure das empresas com perda de recuperabilidade de ativos à luz do CPC 01 e o impacto da perda nos indicadores econômico financeiros no período de 2009 a 2012. A fim de atingir esse objetivo, foi elaborada uma listade quesitos que as empresas devem divulgar nas notas explicativas a partir do CPC 01 (R1).Após analisadas as notas explicativas, foi atribuído um índice de disclosure para cada uma das empresas de 2009 a 2012. Para verificar o impacto da perda nos indicadores econômico financeiros,foram utilizados os seguintes indicadores: participação de capitais de terceiros(PCT); imobilização do patrimônio líquido (IPL); imobilização dos recursos não correntes(IRNC); giro do ativo (GA); margem líquida (ML); retorno sobre o ativo (RSA); retorno sobre o patrimônio líquido (RSPL) e lucro por ação (L/A). A partir desses indicadores, os cálculos levaram em consideração os valores com impacto da perda (CIP) e sem impacto da perda (SIP). Com esses indicadores levantados...

A divulgação dos riscos empresariais pelas empresas portuguesas e espanholas : análise das divulgações efetuadas nos relatórios anuais

Mota, Sara Nunes da
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em 11/04/2014 Português
Relevância na Pesquisa
26.36%
Dissertação de Mestrado em Contabilidade / JEL Classification System: M 41: Accounting; Em resultado da crescente complexidade da atividade económica derivada da globalização e inerente aumento da incerteza por parte dos investidores, tem-se assistido, nos últimos anos, a uma crescente atenção, por parte da comunidade académica, à divulgação dos riscos empresariais pelas empresas, procurando analisar as suas práticas de divulgação. Tratando-se de uma área de investigação relativamente recente, tem havido continuados apelos à continuação da investigação neste domínio pelo que o presente trabalho constitui uma resposta a este repto. Definiu-se como objetivo geral analisar as divulgações de riscos efetuadas por 30 empresas portuguesas e 30 espanholas, com referência ao ano 2011 e como objetivos específicos, por um lado, caracterizar a forma como as divulgações são efetuadas e, por outro, relacionar essas divulgações com determinadas características específicas das empresas, no sentido de identificar as determinantes da divulgação. Para tal, recorreu-se a análise descritiva, a testes estatísticos e a modelos de regressão linear múltipla. Os resultados demonstram que as divulgações são efetuadas maioritariamente de forma não quantificada...

Key performance indicator disclosure through the internet: towards an integrated scoreboard

Lopes, I.
Fonte: Mykolas Romeris University Publicador: Mykolas Romeris University
Tipo: Artigo de Revista Científica
Publicado em //2014 Português
Relevância na Pesquisa
36.32%
Purpose – Information disclosure is driven by multiple determinants, most of them supported by traditional theories, such as agency theory, contingency theory, and legitemacy theory. This research aims to identify a set of Key Performance Indicators (KPI), disclosed to stakeholders through Internet. It also aims to apply for an integrated performance scorebord, acting it as a dynamic comparative tool, in particular for listed companies which market value is driven by investors expectations and needs. Design/methodology/approach – Based on 47 listed companies from the Portuguese Stock Index regulated market, and through an interpretive content analysis, research was driven towards the identification of KPI that were explicitly reported to stakeholders through structured or unstructured frameworks. This qualitative approach supports the evidences about performance indicators reported by listed companies to stakeholders, in particular to potential stockholders. Findings – Companies disclose a wide variety of key performance indicators, however in most cases included in their periodical management reports. Only a low number of companies disclose those indicators through a visible form in their web sites. Furthermore, KPI disclosed have a generic nature and are usually complemented by theoretical explanations about their evolution and trends. The diversity of indicators disclosed does not permit a comparision between companies and activity sectors. Key performence indicators are still disclosed on a voluntarily basis...

A Retest of Two HIV Disclosure Theories: The Women’s Story

Serovich, Julianne M.; Lim, Ji-Young; Mason, Tina L.
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /02/2008 Português
Relevância na Pesquisa
26.74%
The purpose of this study was to evaluate the applicability of two theories of HIV disclosure previously tested with men. Participants included 125 HIV-positive women enrolled in a larger, longitudinal study of HIV disclosure and mental health. Structural equation modeling was used to analyze the proposed theoretical models. The disease progression model contained two single-indicator exogenous variables (disease progression) and one endogenous latent variable (disclosure).The original consequences model contained two single-indicator exogenous variables (disease progression), two single-indicator endogenous variables (consequences), and one endogenous latent variable (disclosure).The revised consequences model contained two single-indicator exogenous variables (consequences) and one endogenous latent variable (disclosure).The results of this study support the revised consequences theory and an earlier claim that disease progression may not be a direct predictor of HIV disclosure. This suggests that women may evaluate the consequences of disclosure to family and friends, particularly the reward, before the disclosure occurs.

Broadening the Offering Choice of Corporate Bonds in Emerging Markets : Cost-Effective Access to Debt Capital

Endo, Tadashi
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.32%
The development of corporate bond markets has been constrained in many emerging economies, partly because the regulatory model is implicitly designed for stand-alone public offerings. Corporate bonds are intrinsically more suitable for non-retail investors than for retail investors. Nonetheless, the prevailing regulatory model puts an excessive emphasis on disclosure and investor protection as well as government oversight, regardless of targeted investors. Such a non-differentiating regulatory approach disconnects issuers from investors by considerably raising opportunity costs to issuers. Broadening the choice of offering methods would lower corporate bond issuance costs, thereby allowing more issuers to finance their investments with bond issues. Additional forms of offerings are traditional private placements, institutional offerings, and shelf registration facilitated by integrated disclosure.

Transport Governance Indicators in Sub-Saharan Africa

Christie, Angela; Smith, Don; Conroy, Kate
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.54%
Good governance-or the absence of it-has concerned policy makers and other stakeholders in the transport sector for decades. Most stakeholders recognize that effective governance is crucial if improvements in transport infrastructure are to endure and contribute to sustainable economic growth. In Africa, billions of dollars have been spent on improving and rehabilitating transport infrastructure, but it has been long recognized that the poor performance of the transport sector is due to far more than merely inadequate finance or technical capacity constraints. Poor governance occurs at many levels of the policy cycle-from the ways in which legislation is drafted and regulations, systems, and procedures are worded and applied in practice, to how services are eventually delivered to the users of transport and whether their expectations are met. This paper sets out to identify a critical subset of governance indicators in the transport sector that can be used to demonstrate in a clear, measurable way the quality of governance in a particular country...

Road Asset Governance Filter : Case Study of Kazakhstan and Armenia

Queiroz, Cesar; Lopez Martinez, Alejandro; Ishihara, Satoshi; Hommann, Kirsten
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.41%
Building upon the transport governance filter developed by the Europe and Central Asia (ECA) transport team, which identified several thematic principles and actionable indicators on the governance of the transport sector at large, this paper seeks to assess the overall governance performance of the road sector as well as the concrete issues that road administrations should address in order to improve sector governance. A pilot survey was conducted in Armenia and Kazakhstan, in which road sector stakeholders were asked to evaluate more than seventy questions structured along four governance dimensions: (i) transparency, disclosure and accountability of the road agency; (ii) transparent and accessible procurement processes; (iii) financial management system; and (iv) administrative procedures and anticorruption effort. This report starts with an overview of the existing approaches to governance and corruption with a particular focus on the road sector. It then outlines the methodological framework developed under the study to assess the governance challenges facing the road sector...

Doing Business 2014 Regional Profile : OECD High Income

World Bank; International Finance Corporation
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Português
Relevância na Pesquisa
26.39%
This regional profile presents the Doing Business indicators for economies in OECD High Income. It also shows the regional average, the best performance globally for each indicator and data for the following comparator regions: European Union, East Asia and the Pacific, Europe and Central Asia, South Asia, and Latin America. The data in this report are current as of June 1, 2013, except for the paying taxes indicators, which cover the period January to December 2012. Regional Doing Business reports capture differences in business regulations and their enforcement across countries in a single region. They provide data on the ease of doing business, rank each location, and recommend reforms to improve performance in each of the indicator areas. The report sheds light on how easy or difficult it is for a local entrepreneur to open and run a small to medium-size business when complying with relevant regulations. It measures and tracks changes in regulations affecting 11 areas in the life cycle of a business: starting a business...

The effect of voluntary disclosure of non-financial performance: indicators on company valuation judgements: an experimental analysis

Coram, Paul James
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
26.32%
Transparency and disclosure are crucial to out corporate reporting system and in recent years there have been calls for more of both. This dissertation has two primary aims in addressing this issue. The first aim is to ascertain whether non-financial performance indicators impact users’ judgements and decision-making when assessing company performance. The second and associated aim is to assess the impact of assurance services in these non-financial performance indicators. This dissertation addresses these aims through the performance of two studies. Study One used the verbal protocol methodology to examine the information processing strategies and types of information utilised by financial analysts in valuing a company. Study Two drew on the results and case study materials from Study One and was a behavioural experiment performed on several participant groups, which examined the impact of the provision of non-financial performance indicator and assurance on users’ share price estimates and earnings forecasts. Study One found, as expected, that financial statements were the main source of information utilised in performing a company valuation. However, significant utilisation of non-financial performance indicators and assurance report was also observed from the verbal protocols. The experimental case material in Study One included a between-subjects manipulation relating to whether the financial information was positive or negative trending. It was found that participants in the negative trending group focussed significantly more on the financial statements...

Doing Business Economy Profile 2015 : Mongolia

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Mongolia. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Mongolia ranks 72. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business, dealing with construction permits...

Doing Business Economy Profile 2015 : Netherlands

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for The Netherlands. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 The Netherlands ranks 27. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business...

Doing Business Economy Profile 2015 : Peru

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Peru. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Peru ranks 35. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business, dealing with construction permits...

Doing Business Economy Profile 2015 : Slovak Republic

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Slovak Republic. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Slovak Republic ranks 37. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business...

Doing Business Economy Profile 2015 : South Africa

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for South Africa. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 South Africa ranks 43. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business...

Doing Business Economy Profile 2015 : Canada

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Canada. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Canada ranks 16. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business, dealing with construction permits...

Doing Business Economy Profile 2015 : Costa Rica

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Costa Rica. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Costa Rica ranks 83. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business...

Doing Business Economy Profile 2015 : Hungary

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
26.31%
This economy profile for Doing Business 2015 presents the 11 Doing Business indicators for Hungary. To allow for useful comparison, the profile also provides data for other selected economies (comparator economies) for each indicator. Doing Business 2015 is the 12th edition in a series of annual reports measuring the regulations that enhance business activity and those that constrain it. Economies are ranked on their ease of doing business; for 2015 Hungary ranks 54. A high ease of doing business ranking means the regulatory environment is more conducive to the starting and operation of a local firm. Doing Business presents quantitative indicators on business regulations and the protection of property rights that can be compared across 189 economies from Afghanistan to Zimbabwe and over time. Doing Business measures regulations affecting 11 areas of the life of a business known as indicators. Ten of these areas are included in this year's ranking on the ease of doing business: starting a business, dealing with construction permits...

Corporate Governance Country Assessment : Russian Federation

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Corporate Governance Assessment (ROSC)
Português
Relevância na Pesquisa
26.36%
This report assesses Russia's corporate governance policy framework. It highlights recent improvements in corporate governance regulation, makes policy recommendations, and provides investors with a benchmark against which to measure corporate governance in Russia. Corporate governance has been a major policy issue in Russia since the beginning of its transition to a market economy. The privatization process of the early 1990s was put in place before most elements of the corporate governance and investor protection framework, and there were many widely publicized abuses, leading to very low asset prices. Most observers agree that the corporate governance environment has improved in recent years as the government has enhanced the legal and policy framework, and key institutions have grown in sophistication and maturity. Many major Russian companies have also voluntarily improved their financial and ownership transparency. A number of reform initiatives are currently underway. The report (and this summary) is organized into four sections: i) the commitment of the public and private sectors to reform; ii) shareholder rights; iii) disclosure and transparency; and iv) Boards of Directors. Policy recommendations are developed in detail at the end of each section. The report also includes a special annex that details the reform agenda focusing on related party transaction approval and disclosure...

A relação entre o disclosure de adoção de práticas ecoeficientes e o valor de mercado

Teixeira, Wellington dos Santos
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Dissertação
Português
Relevância na Pesquisa
26.47%
Dissertação (mestrado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande do Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2014.; Esta dissertação buscou investigar a relação existente entre o disclosure de práticas de gestão ecoeficiente e o valor de mercado das empresas brasileiras listadas na BM&FBovespa. O objetivo desse trabalho foi analisar o impacto do disclosure de práticas de gestão ecoeficiente no Valor de Mercado das empresas, para tanto foi necessário estabelecer o critério de identificação de adoção de práticas ecoeficientes, assim, consideramos que a certificação ISO 14001 como indicador de ecoeficiencia (CORMIER et al., 2007; ARIMURA et a., 2008). O embasamento teórico foi fundamentado nas Teorias da Legitimidade, Sinalização e dos Stakeholders. As hipóteses de pesquisa foram formuladas na vertente de que existe relação positiva entre o disclosure de ecoficiencia e o valor de mercado, assim como dos índices de rentabilidade com o valor de mercado. Para análise foram selecionadas 5 variáveis independentes: (1) ISO (Variável dummy), (2) Retorno sobre o Ativo (ROA), (3) Retorno sobre o Patrimônio Liquido (ROE)...

EVIDENCIAÇÃO DE INFORMAÇÕES AMBIENTAIS: PROPOSTA DE UM INDICADOR A PARTIR DA PERCEPÇÃO DE ESPECIALISTAS; ENVIRONMENTAL INFORMATION DISCLOSURE: A PROPOSED INDICATOR BASED ON EXPERTS’ PERCEPTIONS

Bachmann, Ramon K. B.; Carneiro, Leandro M.; Espejo, Márcia M. S. B.
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; ; ; Formato: application/pdf; application/pdf
Publicado em 10/07/2013 Português
Relevância na Pesquisa
56.83%
O artigo tem por objetivo elencar atributos ambientais, conforme o grau de importância de disclosure, para composição de um indicador genuinamente brasileiro que avalie qualidade de evidenciação de informações ambientais. Selecionaram-se especialistas da área “contabilidade ambiental/sustentabilidade” e atributos de evidenciação ambiental subsidiados por estudos nacionais e internacionais. Por meio de rodadas Delphi, os especialistas delinearam o rol de atributos mais relevantes para a composição do indicador. O Indicador de Disclosure Ambiental – IDA é composto por dez atributos que combinam praticidade e representatividade da qualidade de evidenciação de informações ambientais. Os resultados revelaram alto grau de importância e, portanto, maior peso para atributos qualitativos, como “Impactos Ambientais de Produtos e Processos” e “Informações sobre Resíduos”. A contribuição do estudo consiste em revelar “o que” se deve evidenciar prioritariamente, ou seja, quais são os atributos ambientais essenciais. Contribui para que verifique se a quantidade de informações ambientais evidenciadas pelas companhias tem significado necessariamente qualidade de disclosure. Por fornecer um instrumento para quantificação da qualidade do disclosure ambiental...