BTD anormais, accruals discricionários e qualidade dos accruals em empresas de capital aberto listadas no Brasil
نویسندگان
چکیده
منابع مشابه
Investor Sentiment, Accruals Anomaly, and Accruals Management
This study examines the effect of investor sentiment on the accruals anomaly. We find that for small stocks mispricing per unit of accruals is greater in high sentiment periods as compared with low sentiment periods. This result is consistent with the notion that in high sentiment periods individual investors pay less attention toward understanding the accruals and cash flow components of earni...
متن کاملDiferenciação Intersetorial Na Interação Entre Empresas E Universidades No Brasil
This short paper presents results based on special tabulations prepared by IBGE, using data from Pintec in order to focus on the interaction between firms and universities in the Brazilian industry. The basic hypothesis states that the relevance of universities as a source of information to the firms’ innovation activities is greater when firms are engaged in R&D activities (both internal and e...
متن کاملA Qualidade de Serviço e o Poder Negocial dos Clientes
As redes de telecomnnicacaes adicionaram a componente do mavimenta A inte!igSncia estatica dos centras de inform:itica tradicionais. Em camp!emento, a combinaC5o das telecomunicaC6es e da intelig6ncia dos computadores permitiu que o Sector das Te!ecomnnicac5es participasse na din&mica, nos anmentos de efxci8ncia e na reduc5o de custos do Sector da Informdtica. A converg8ncia das telecamunicac5e...
متن کاملA Melhoria de Processo de Software baseada no CMM: um Enfoque para Empresas de Pequeno Porte no Brasil
Resumo As mudanVas no plano politico ve^m senao sistemaricamente acompanhadas pelas dz.retrizes do Gonerno Brasileiro. Programas de qualz.dade, incLuz.ndo a cerri!icaVa-o dos processos e produros de soare, hoje caracterz`~ados coma compete^ncias para competz`tz.vz.dade, rornar-se-ao z"ndz.spensdveis para a sobrevive^ncia em tango prazo no Mercado z"nternacionaL. Pesquisas constataram uma forte ...
متن کاملHospitais E Programas De Qualidade No Estado De São Paulo
The Health Administration field understands and deals with quality issues in a way that differs from what is seen in the industry. This article presents a survey done in a sample of 159 hospitals in São Paulo state during the second semester 1999 regarding the implementation of quality initiatives. The sample had public, philanthropic, non-philanthropic and university hospitals. Among 97 hospit...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Revista Contemporânea de Contabilidade
سال: 2018
ISSN: 2175-8069,1807-1821
DOI: 10.5007/2175-8069.2018v15n35p108