subject:( Balan o Contabilidade )

1. [No author]. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/486

► The Public Accounts Brazilian is headed for the International Convergence of Accounting. This work approaches the study of disclosure of financial information derived from the… (more)

Subjects/Keywords: Contabilidade p??blica; Balan??o (Contabilidade); Finance, Public; Financial statements

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo .” 2011. Web. 27 Feb 2021.

Vancouver:

author] [. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/486.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Contabilidade p??blica: a evidencia????o em notas explicativas das informa????es cont??beis provenientes do reconhecimento dos bens de uso comum nos munic??pios da regi??o metropolitana de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/486

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

2. [No author]. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira.

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/556

► This study aimed to identify if companies listed on the BM & FBOVESPA were practicing the requirements of CPC 01 (R1) to the disclosure of… (more)

Subjects/Keywords: Balan??o (Contabilidade); Contabilidade Normas; Ativos (Contabilidade); Financial statements; Accounting - Standards; Assets (Accounting)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/556

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. ” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/556.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. ” 2015. Web. 27 Feb 2021.

Vancouver:

author] [. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/556.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evidencia????o nas notas explicativas do teste de redu????o ao valor recuper??vel de ativos do exerc??cio de 2013 das empresas listadas na BM&FBOVESPA no primeiro quadrimestre de 2015 / Vanderlei Roberto de Oliveira. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://132.0.0.61:8080/tede/handle/tede/556

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

3. [No author]. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/487

► This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events… (more)

▼ This paper studied the disclosure of administrative acts in the Brazilian public administration, which is the object of this research. The administrative acts are events not directly linked to heritage itself, but that have the potential to affect it, such as contracts and guarantees. The Brazilian Government Accounting provides the record of this type of information in the memorandum accounts, which are among the groups balance sheet account, and during the process of NBCASP creating, a process that aims at the convergence of Brazilian standards with international standards, among many other matters, was treated in the manner of disclosure of administrative acts, and records kept in memorandum accounts and these remained within the Balance Sheet of the Brazilian public administration, even at odds with the provisions of IPSAS. It was found that so far there is no consensus as to how disclosure of such information, so the paper started with the assumption that there is opportunity for improvement. The objective of this research was to provide a proposal for the disclosure of the administrative acts, which more adequately disclose this type of information. To do this proposed demonstrative, was investigated the perception of TCU's user and the quality of information. The research methodology was through a qualitative approach, and data collection relied on literature and documentary, and finally the data were analyzed by using content analysis. Compared with the literature presented, the analysis revealed that information from the administrative acts of the Brazilian public administration is relevant to the TCU's user, however the form of disclosure needs to be modernized. The goal was achieved, therefore the demonstrative proposal will help to improve the disclosure of administrative acts. Because there is also demand for this type of control in private entities, for-profit or nonprofit, it is suggested that the demonstrative proposed to be applied in this study also for private companies. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Divulga????o de informa????es cont??beis; Contabilidade p??blica; Balan??o (Contabilidade); Finance, Public; Disclosure in accounting; Financial statements

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o .” 2011. Web. 27 Feb 2021.

Vancouver:

author] [. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/487.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A qualidade da informa????o cont??bil na administra????o p??blica : uma proposta de melhoria da divulga????o da informa????o, com enfoque nos atos de gest??o . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/487

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

4. [No author]. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/509

► A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon… (more)

▼ A good look at the evolution of mankind throughout history reveals a litany of key discoveries in the evolution of mankind. Occupying the top echelon of these discoveries albeit distinctive is mankind s ability to communicate with each other via gestures, mime, and speech. Precisely thus rooted on this historical landmark is the entirety of this work based. In addition communication is the backdrop by which ideas, discoveries and goals are conveyed. Each objective is unique and peculiar, subject to communication evolution as required respectively not dissimilar however from accounting. Just as scientists and researchers identify historical milestones, the field of accounting science also experience and witness evolution by means of communicating facts naturally in terms of binding, relevance and timeliness. Regardless of the classification, the information is useful only if it contains the attributes of importance to be defined by different types of users. With the purpose of obtaining the compliance of disclosure index (ECI), this study chose to attribute measurement and disclosure required in notes issued by companies in the airline industry, for the year 2011, members at forty-one (414) pronouncements technical, fifteen (15) interpretations and two guidelines (02) issued by the Accounting Pronouncements Committee (CPC). The methodology of applied research is characterized as qualitative and quantitative and documentary character. As a result of our analysis, the Disclosure Compliance Index was calculated as 76,98% and 76,59% for the TAM and 74,21% and 76,19% for the GOL company, which had 187 and 194 items and 192 and 193 items of disclosure of a total of 252 items required for the years 2010 and 2011 respectively. This paper hopes to contribute to future studies on the adoption of a new index for evaluation of companies in the capital market in Brazil compared with foreign companies that adopted IFRS related to the CPC's policies adopted in Brazil, where companies with a high rate of compliance the disclosure (ICE) have a lower risk and there was a decrease or absence of items volunteers, as expected the increase of the items required Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade; Balan??o (Contabilidade); Divulga????o de informa????es cont??beis; Accounting; Financial statements; Disclosure in accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro .” 2012. Web. 27 Feb 2021.

Vancouver:

author] [. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/509.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evidencia????o: ??ndice de conformidade aplicado ao setor aeron??utico brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://132.0.0.61:8080/tede/handle/tede/509

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

5. [No author]. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .

Degree: 2017, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/738

► The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information.… (more)

▼ The accounting professional who prepares financial statements, which must be clear and accurate, needs to consider the comprehension degree of the user of financial information. Therefore, they have to enhance the language quality necessary to prepare these statements. In this context, there has been an increase in readability studies and a need to increase the written language of financial information. The aim of this research was to verify the (un) favorable linguistic features in financial statements of companies listed in Brazilian capital market, in Brazilian Portuguese. In this regard, the Textual Linguistics was chosen as a basis theory, because it allows the study of grammatical, semantic and pragmatic features of the Language. Based on the proposed aim, a tool was designed ??? a checklist of (un) favorable linguistic features pointed in financial information literature. Two constructs were considered for this end: cohesion and coherence. The favorable linguistic features categorized in the tool are: pause, ellipsis, simple sentences, sentences up to two lines, connectors and substitution. And the unfavorable are: repetition of words, long sentences, complex sentences, lack of parallelism, lack of pause, confused text, words of more than three syllables and jargon. The financial statements of IBRX50 BOVESPA 2015 social year were researched, and, for each one, the Flesch test was applied. It was observed very little variability in Flesch results. Therefore, three companies with the highest Flesch results and three with the smallest were chosen and analyzed in Atlas TI Software, through the codes. For each code, a(n) (un) favorable feature was categorized and observed in the six selected financial statements. All (un) favorable features were detected in the financial statements, in higher or smaller quantity. However, when comparing these results with the Flesch ones, there was no relationship between them. It was expected that companies with higher Flesch for readability would present more favorable features, and companies with smaller Flesch, more unfavorable. Nonetheless, this was not found in the researched sample. In this sense, it could be said that the Flesch test alone is insufficient for Financial Statements readability. It is necessary to consider other qualitative features. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Readability. Mercado de capitais. Balan??o (Contabilidade).; Readability (Literary style). Capital market. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2017). Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/738

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .” 2017. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/738.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro .” 2017. Web. 27 Feb 2021.

Vancouver:

author] [. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/738.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Mecanismos lingu??sticos (des)favor??veis para a readability das demonstra????es financeiras: uma an??lise das empresas listadas no mercado de capitais brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2017. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/738

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

6. [No author]. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/510

► The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to… (more)

▼ The systematic restatement that was prohibited by Law 9.249/95, allowed companies to recognize the effects of inflation in the accounting statements, thus enabling users to understand the effects of accounting that inflation generated in the asset and results of the companies. This paper aims to highlight the effects that the lack of indexation causes in equity in earnings and profitability of companies in the mining sector in the period 2006 to 2011, comparing the indicators of net income, shareholders' equity and return on equity extracted from the accounting statements determined in accordance with Brazilian Corporate Law and the accounting statements adjusted considering the effects of inflation over the period. The prohibition of the practice of restatement caused the accounting statements disclosed by companies in the mining sector do not recognize the effects of inflation, distorting the content of the information disclosed and as a consequence affecting the decision-making process of users of accounting. This is a descriptive quantitative, in which we used the methods of descriptive analysis and descriptive statistics to understand the behavior of indicators that were studied and to analyze the accounting statements of companies within the mining sector. Were collected and analyzed indicators of net income, shareholders' equity and return on equity, extracted from the accounting information disclosed in the Revista Exame Melhores e Maiores in the period from 2006 to 2011. Where significant differences were found in the values presented in accordance with Brazilian Corporate Law as compared with the figures considering the effects of inflation. The main results were that the lack of inflation adjustment in the accounting statements cause considerable distortions in the calculation of income for the period, the net asset value and profitability indicator in equity of companies in the mining sector. The distortions affect users of accounting in the process of choosing their investments and analysis of accounting information, as these users are making decisions through accounting statements do not adequately reflect the economic reality of companies in the mining sector. Conclude that the accounting practice of indexation for both corporate as managerial levels are relevant to avoid the distortions that are caused evidenced in equity, results and return on equity of companies in the mining sector, the non-recognition of inflation. Advisors/Committee Members: Pereira, Anisio Candido (advisor), CPF:04122291887 (advisor), http://lattes.cnpq.br/5798574967417360 (advisor).

Subjects/Keywords: Balan??o (Contabilidade); Corre????o monet??ria; Infla????o; Infla????o e contabilidade; Financial statements; Monetary correction; Inflation (Finance); Accounting - Effect of inflation on

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/510

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/510.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro .” 2012. Web. 27 Feb 2021.

Vancouver:

author] [. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/510.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A relev??ncia da corre????o monet??ria nas demonstra????es cont??beis das empresas do setor de minera????o brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://132.0.0.61:8080/tede/handle/tede/510

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

7. [No author]. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .

Degree: 2018, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/784

► Concerning the reduction of informational asymmetry in investment decisions, investors can mitigate the uncertainties in a company???s valuation when analyzing the independent auditor's report, once… (more)

▼ Concerning the reduction of informational asymmetry in investment decisions, investors can mitigate the uncertainties in a company???s valuation when analyzing the independent auditor's report, once it is able to vouch the fidelity of the information disclosed by the companies to the accounting standards. Nevertheless, many studies show expectation gaps between parties interested in the independent auditor's report (investors, audited companies, auditors, among others). To create a more informative audit report model (to mitigate the information gap), the International Accounting Standards Board (IASB) has changed the structure of the audit report. One of the main innovations brought by the "new model of the report " was the inclusion of a section called Key Audit Matters (KAM), which in Brazil the Federal Accounting Council (CFC) denominated as Principal Audit Matters (PAA). This section aims to list the issues that required more attention from the independent auditor during the audit process. In this context, the aim of this research was to analyze the disclosure of the Principal Audit Matters (PAA) and their influence on the price (return) of publicly traded companies' stock in Brazil. For this purpose, a descriptive, documental and quantitative research was carried out; concerning the aim, procedures, and the approach of the problem, respectively. The empirical study of events was used to analyze the effect of the disclosure of PAAs on stock prices (return). The sample was composed of 300 companies, considering the years of 2016 and 2017. The achieved results suggested that although it didn???t present statistical significance, the number of PAAs disclosed in the independent auditor's report is related to the stock price (return). However, the sort of subject disclosed, in general, did not present an association, except the matters related to revenues and benefits to employees. Finally, it was concluded that a possible explanation for the non-market reaction (with statistical significance) is that the structure and/or content of the PAA and/or the current audit report model might not be adequate for its users, also it doesn???t add new information to the market, besides those that can be obtained from other sources. Advisors/Committee Members: SLAVOV, Tiago Nascimento Borges (advisor).

Subjects/Keywords: Auditoria - Relat??rios. Empresas - Avalia????o. Balan??o (Contabilidade) ??? Confiabilidade.; Auditing - Reporting. Business enterprises - Valuation. Financial statements - eliability.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2018). O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/784

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .” 2018. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/784.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es .” 2018. Web. 27 Feb 2021.

Vancouver:

author] [. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/784.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. O impacto dos principais assuntos de auditoria sobre a varia????o nos pre??os das a????es . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2018. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/784

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

8. [No author]. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .

Degree: 2012, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/678

► The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal… (more)

▼ The participation of individual investors in the Brazilian capital market increased about 85,000 in 2002 to over 600,000 in 2011. The BMF&BOVESPA has the goal to reach about 5 million individual investors by the end of 2018 and in this context are inherent risks of investment in shares which the Brazilian investor is little used, due to the complexity of this market. As it is essential a careful evaluation of accounting and financial reporting and the prospects of the company to ensure the investors a most appropriate decision for their investments, this study aims to know the investor perception, as a user, about the understandability of accounting and financial reporting, of publicly traded companies listed on BMF&BOVESPA, investigating possible explanations and comparing user perceptions individual investors to other groups involved. From retrospective studies on accounting and financial reporting, as well as general aspects of comprehensibility and language, was created an electronic research tool accessible via the internet. This instrument was made available to an estimated audience of about 14,600 people and had a return of 413 questionnaires of which 300 were validated. The sample had 97% of respondents with higher education and the results showed a high importance of accounting and financial reporting in decision-making investment in shares by the respondents. However, meeting the expectations related to the understandability of the reports had intermediate scores in most segments analyzed and found that the CLOZE test scores were low for most individual investors. The publicly traded companies, especially in the perception of individual investors, are not easily accessible, do not involve the public in the processes related to the development of accounting and financial reporting and does not seek to know your ideas. These results were in line with the perceptions on the availability of instruments segmented for specific audiences that proved to be low as evidenced by the preference of 81.3% of respondents that preferred separate reports, one conventional and one simplified, more accessible to the user less specialized. For the sample evaluated it is concluded from this study that there are opportunities to improve communication between public companies listed on BM&FBOVESPA and the segments of capital markets, involved in the accounting and financial reporting, from the use of plain language and objective to develop targeted instruments to specific audiences, by the companies that should be attentive to the preferences of investors. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Mercado de capitais - Brasil. Balan??o (Contabilidade) - Compreensibilidade. Literacia cont??bil. Comunica????o em contabilidade. Bolsa de valores - Brasil. Balan??o (Contabilidade); Capital market - Brazil. Financial statements - comprehensibility. Literacy book. Communication in accounting. Stock exchanges - Brazil - Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2012). Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/678

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .” 2012. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/tede/678.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores .” 2012. Web. 27 Feb 2021.

Vancouver:

author] [. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/678.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Compreensibilidade dos relat??rios cont??beis e financeiros de companhias de capital aberto listadas na BM&FBOVESPA: uma an??lise das percep????es dos usu??rios investidores . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2012. Available from: http://tede.fecap.br:8080/jspui/handle/tede/678

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

9. [No author]. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/707

► This study tested if there is a relationship between financial indicators and stock returns in Brazilian market. This study also sought to identify what are… (more)

Subjects/Keywords: Mercado de capitais. Investimentos. Retorno do investimento. Balan??o (Contabilidade).; Capital market. Investiments. Rate of return. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro .” 2015. Web. 27 Feb 2021.

Vancouver:

author] [. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/707.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A rela????o entre os indicadores cont??beis e o retorno das a????es no mercado brasileiro . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/707

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

10. [No author]. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .

Degree: 2014, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/727

► With the enactment of Resolution no 3786/2009, the Central Bank of Brazil, financial institutions began to prepare and publish since December 31, 2010 in addition… (more)

▼ With the enactment of Resolution no 3786/2009, the Central Bank of Brazil, financial institutions began to prepare and publish since December 31, 2010 in addition to the existing standards, the consolidated financial statements according to International Financial Reporting Standards - IFRS. Such procedures have caused a major change in the technical and legal framework due to existing conceptual differences between local standards - BRGAAP and international standards - IFRS. This work aims to verify whether the accounting convergence is altering the degree of conservatism in constitutions of allowance for doubtful accounts in the Consolidated Financial Statements published by financial institutions in Brazil, and whether the characteristics of the financial institutions such as size, profitability, control capital, market segment, listed on stock exchanges and public or private sector could influence the constitution of the provisions. For that were examined in the two accounting standards, the financial statements of forty-three financial conglomerates in the period 2009-2013, which represented 93% of the assets of Sistema Financeiro Nacional (National Financial System) at December 31, 2013. The results revealed differences statistically significant of provisions between the two accounting standards, showing that local standards are more conservative relative to international standards. Showed, too, that although starting from the same operations the institutions obtained different results due to the use of different standards for recognition, measurement and disclosure. On examination of the independent variables was found that there are specific groups of banks with larger discrepancies between the balances of provisions in the two financial statements indicating that the characteristics of financial institutions could influence the constitution of the provisions. Advisors/Committee Members: WEFFORT, Elionor Farah Jreige (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Contabilidade - Normas. Conservantismo - Contabilidade. Conservantismo - Institui????es financeiras. Institui????es financeiras - Balan??o (Contabilidade). Finan??as internacionais.; Accounting - Standards. Conservatism - Accounting. Conservatism - Financial institutions. Financial institutions - Financial statements. International finance.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2014). A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/727

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .” 2014. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/727.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil .” 2014. Web. 27 Feb 2021.

Vancouver:

author] [. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/727.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A converg??ncia cont??bil e o conservadorismo na provis??o para cr??ditos de liquida????o duvidosa nas institui????es financeiras no Brasil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/727

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

11. [No author]. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .

Degree: 2003, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/581

► Globalization, economic estabilization and velocity of information are courrently topics of the modern world. Decision making demands fast e qualified information, therefore, for the accounting… (more)

Subjects/Keywords: Ind??stria de constru????o civil - Contabilidade; Balan??o (Contabilidade); Financial statements; Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2003). Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis .” 2003. Web. 27 Feb 2021.

Vancouver:

author] [. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/581.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Contabilidade e an??lise de balan??os para empresas de constru????o de im??veis para venda : uma contribui????o ?? interpreta????o de suas demonstra????es cont??beis . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. Available from: http://132.0.0.61:8080/tede/handle/tede/581

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

12. [No author]. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .

Degree: 2002, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/654

► The accounting statements have for purpose to show the situation economical, patrimonial and financial of a company that the report for your users and your… (more)

Subjects/Keywords: An??lise de balan??o; Balan??o (Contabilidade); Moeda - Convers??o; Contabilidade - Normas; Financial statements; Standards; Accounting; Currency convertibility

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2002). Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/654

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .” 2002. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/654.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 .” 2002. Web. 27 Feb 2021.

Vancouver:

author] [. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/654.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Processo de convers??o de demonstra????es cont??beis em moeda estrangeira : uma an??lise cr??tica da norma SFAS n?? 52 . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2002. Available from: http://132.0.0.61:8080/tede/handle/tede/654

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

13. [No author]. A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/499

► In Brazil, the financial statements had been influenced by standards published by various government agencies (Central Bank, IBRACON, CFC, CVM, IRS, SUSEP among others) and… (more)

Subjects/Keywords: Incentivos fiscais - Inova????es tecnol??gicas; Contabilidade - Normas internacionais; Balan??o (Contabilidade) - Inova????es tecnol??gicas; Tax incentives - Technological innovations; Accounting - International standards; Financial statements - Technological innovations

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/499

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/499.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil .” 2011. Web. 27 Feb 2021.

Vancouver:

author] [. A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/499.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A contabiliza????o dos incentivos fiscais decorrentes de inova????o tecnol??gica por companhias abertas no Brasil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/499

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

14. [No author]. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .

Degree: 2008, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/671

► The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within… (more)

▼ The purpose of this work is to identify the occurrence of noises that affect the communication process, with accounting statements working as businesses language within the process of account rendering between the social work entities and the City Hall of the City of Tabo??o da Serra - City Council of Social Work (CMAS) and City Hall of Tabo??o da Serra (PMTS). In order to do that, it is based on studies that suggest the existence of a relationship between the accounting process, as business language, and the communication theory, with emphasis on the noises that may interfere in any communication process. The investigation tries to identify the occurrence of noises according to the perception of the users of accounting statements, issues - social work entities and receivers - CMAS and PMTS. The reason for carrying out this research comes from the study carried out by the Commission of Guidance Analysis and Inspection COAF/CMAS, where it was detected that the majority of the registered entities had their registrations cancelled or suspended because of problems with the account rendering and research carried out at CMAS, where it was observed the difficulty of the CMAS in establishing and maintaining partnerships with the social work entities in the city. The communication theory reveals that, some times, the level of knowledge of the issuer and the receiver, the social and cultural context where both of them are inserted, the channel used, the content of the message are responsible for problems that occur in the communication process. Therefore, this theory establishes parameters to determine if the communicative act takes place efficiently and effectively. As the main purpose of accounting is the supply of useful information for taking decisions, if accounting statements are not understood, it means that noises took place during the process and that the communicative act did not fully take place. In order to avoid or diminish the harmful effects of the noise it is essential to know where and how they take place. Advisors/Committee Members: Weffort, Elionor F. Jreige (advisor), [email protected] (advisor).

Subjects/Keywords: Associa????es sem fins lucrativos - Balan??o (Contabilidade). Neg??cios - Linguagem. Comunica????o - Ru??do.; Non-profit associations - Balance (Accounting) . Business - Language . Communication - Noise.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2008). Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/671

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .” 2008. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/tede/671.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra .” 2008. Web. 27 Feb 2021.

Vancouver:

author] [. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/671.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Demonstra????es cont??beis como instrumento de comunica????o entre Estado e entidades do terceiro setor: um estudo no munic??pio de Tabo??o da Serra . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2008. Available from: http://tede.fecap.br:8080/jspui/handle/tede/671

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

15. [No author]. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda.

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/709

► The aim of this study was to observe how companies acting in fashion market measure, evaluate and emphasize their inventory in financial statements. Moreover, how… (more)

Subjects/Keywords: Administra????o de material. Controle de estoque. Moda ??? Controle de estoque. Balan??o (Contabilidade).; Materials management. Inventory control. Fashion - Inventory control. Financial statements.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2016). Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/709

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. ” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/709.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. ” 2016. Web. 27 Feb 2021.

Vancouver:

author] [. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/709.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Obsolesc??ncia dos estoques: an??lise das pr??ticas de reconhecimento, mensura????o e evidencia????o nas empresas do segmento do vestu??rio de moda. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/709

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

16. [No author]. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .

Degree: 2013, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/527

► In the last few years, Brazil has undergone a profound change in the way companies are pro-vided with access to capital markets; this has required… (more)

Subjects/Keywords: Contabilidade - Bens im??veis; Ind??stria de constru????o civil - Contabilidade; Ind??stria de constru????o civil Balan??o (Contabilidade); Mercado de capitais Brasil; Accounting - Real property; Home building industry - Accounting; Home building industry - Financial statements; Capital market - Brazil

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2013). Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/527

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/527.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil .” 2013. Web. 27 Feb 2021.

Vancouver:

author] [. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/527.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Gerenciamento de resultados em companhias brasileiras do setor da cons-tru????o civil . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. Available from: http://132.0.0.61:8080/tede/handle/tede/527

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

17. [No author]. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/579

► The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear… (more)

▼ The recording of contingencies by listed companies in Brazil and in the USA, especially the taxable ones, has been troublesome, because there are no clear normative criteria to classify their risk in remote, possible and probable contingencies. It has also been troublesome because of the laborious adequation of financial statements to the accounting norms established by these two countries. Consequently, this has resulted in asymmetrical information. As there is a Brazilian Securities Commission (CVM) established norm, the problem of the asymmetrical information could be overcame concerning registered companies in different capital markets, regarding the obligation of synchronizing the Brazilian statements and financial information with the American ones. Therefore, it is intended with this work to analyze the financial statements content of listed companies in the New York Stock Exchange (NYSE) and in the S??o Paulo Stock Exchange (BOVESPA), relating to the recording of taxable contingencies, aiming to detect the existence of asymmetrical information. To reach such an objective, it has been applied the content analysis method in a financial statements sample of 30 (thirty) listed companies in the NYSE and in the BOVESPA. It was verified that 20 (twenty) companies have presented higher disclosure levels of taxable contingencies in the USA in relation to Brazil, 5 (five) have presented higher disclosure levels of taxable contingencies in Brazil in relation to the USA and 5 (five) have presented the same disclosure levels of taxable contingencies in both countries. These results show that the financial statements adequation process to the accounting norms established by the USA and Brazil and the use of subjective nature terms, such as remote, possible or probable, might expose the investor to incomplete information, which might lead him to take wrong decisions. Such statement has justified the elaboration of suggestions to record the taxable contingencies in the Brazilian law, which could be applied to handle the normative criteria fragility to classify the risk. This work could guide regulators agencies in the capital market, agencies interested in the international accounting convergence, solicitors, financial statements personnel and auditors, as it reveals vital aspects to be considered in the financial statements accounting treatment of taxable contingencies. In addition, this work could provide elements to improve the financial statements transparency and consistency. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Balan??o (Contabilidade); Impostos; Mercado de capitais; Financial statements; Capital market

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2006). A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos .” 2006. Web. 27 Feb 2021.

Vancouver:

author] [. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/579.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A contabiliza????o de conting??ncias tribut??rias por companhias abertas no Brasil e nos Estados Unidos . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/579

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

18. [No author]. Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/633

► This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in S??o Paulo State, using the… (more)

▼ This work aims to analyze the disclosure level of the Financial Statements published by the Communitarian Investment Companies established in S??o Paulo State, using the accounting information necessary to publishing the financial statements required by the CVM - Stock Exchange Brazilian Commission through its Of??cio-Circular n?? 01/2005 as parameter. Therefore, was made empirical and documental research to value the founded financial statements that were published at the DOESP (Official Paper of S??o Paulo Government) on the 2004 fiscal year. The Communitarian Investment Companies are companies non public companies that have interest in others company as their social principal purpose - mainly medium and small enterprises -, in order to enhancing the economical rate of local development. Besides giving capital risk to other enterprises, Communitarian Investment Companies can use human and technical resources among their shareholders. The statements required by CVM were chosen because they have great expression in the accounting ??rea and are according to good practices of corporate governance and are correspondent to provide more usefull information to decision makings by the users of statements. It was creat an own instrument to value the disclosure of the financial statements because there wasn't another instrument to do this. To validate the hypothesis initial described was studied Accounting mains, general aspects over corporate governance and the quality of accounting information and its usefulness for decision making. At the end of research, was possible confirm that Communitarian Investment Companies have a low level of disclosure, because they publish few information required by CVM, but publish only the legal required one. Was still validate that Cash Flow statement and consolidated financial statement was published by none of the Communitarian Investment Companies. Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Joint ventures - Balan??o (Contabilidade) - S??o Paulo (Estado); Joint ventures - Financial statements - S??o Paulo (Brazil)

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/633

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/633.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo .” 2005. Web. 27 Feb 2021.

Vancouver:

author] [. Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/633.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Evidencia????o nas demonstra????es financeiras de empresas de participa????o comunit??ria do Estado de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/633

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

19. [No author]. Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) .

Degree: 2003, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/644

► Great amounts are made available annually by the government to the institutions related to public organizations for the development of operations aiming the benefits for… (more)

Subjects/Keywords: Contabilidade social; Responsabilidade social da empresa; Balan??o (Contabilidade); Social accounting; Financial statements; Social responsibility of business

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2003). Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/644

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) .” 2003. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/644.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) .” 2003. Web. 27 Feb 2021.

Vancouver:

author] [. Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/644.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Estudo da evidencia????o do balan??o social : o caso da Associa????o Brasileira de Tecnologia de Luz SINCROTRON (ABTLuS) . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2003. Available from: http://132.0.0.61:8080/tede/handle/tede/644

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

20. [No author]. Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/580

► This study has the objective to elaborate a critical analysis of the process of consolidation of the financial statements when the results of these are… (more)

Subjects/Keywords: Balan??o consolidado (Contabilidade); Investimentos - Avalia????o; Indicadores econ??micos; Financial statements, Consolidated; Investiments - Evaluation; Economic indicators

Record Details Similar Records Cite « Share

❌

APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/580

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/580.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros .” 2005. Web. 27 Feb 2021.

Vancouver:

author] [. Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/580.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Uma contribui????o ao estudo da comparabilidade de demonstra????es cont??beis consolidadas : uma an??lise cr??tica atrav??s da utiliza????o de indicadores financeiros . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/580

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

21. [No author]. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .

Degree: 2005, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/597

► This research intends to contribute for the improvement of the financial statements of the entities controlled by the City of S??o Paulo. The target-population was… (more)

Subjects/Keywords: Sociedades de economia mista - Balan??o (Contabilidade) - S??o Paulo (SP); Governan??a corporativa; Financial statements; Corporate governance

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2005). Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/597

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .” 2005. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/597.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo .” 2005. Web. 27 Feb 2021.

Vancouver:

author] [. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/597.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Princ??pios de governan??a corporativa aplicados aos relat??rios cont??beis nas sociedades de economia mista da prefeitura do munic??pio de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2005. Available from: http://132.0.0.61:8080/tede/handle/tede/597

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

22. [No author]. Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/420

► The purpose of this study is to analyze the use of the Social Balance Sheet as accountantship demonstration or Corporation Marketing tool for companies which… (more)

Subjects/Keywords: Contabilidade social; Balan??o (Contabilidade); Responsabilidade social da empresa; Marketing social; Governan??a corporativa; Social accounting; Financial statements; Social marketing; Corporate governance

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2006). Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/420

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/420.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo .” 2006. Web. 27 Feb 2021.

Vancouver:

author] [. Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/420.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Balanco social : demonstra????o cont??bil ou marketing corporativo? um estudo explorat??rio sobre a percep????o das empresas do Estado de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/420

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

23. [No author]. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .

Degree: 2006, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/422

► The present aims at the contribution of the forecast and simulation of the main financial statements and its contribution to the decision process. The research… (more)

Subjects/Keywords: Balan??o (Contabilidade); Or??amento - Processo decis??rio; Ind??stria qu??mica - Estudo de casos; Budget; Financial statements; Decision making; Chemical industry

Record Details Similar Records Cite « Share

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2006). A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .” 2006. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica .” 2006. Web. 27 Feb 2021.

Vancouver:

author] [. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/422.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A utiliza????o das demonstra????es financeiras projetadas e simuladas e suas contribui????es ao processo decis??rio : um estudo de caso em uma ind??stria qu??mica . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2006. Available from: http://132.0.0.61:8080/tede/handle/tede/422

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

24. [No author]. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional.

Degree: 2016, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/718

► This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the… (more)

▼ This research aims to study the organizational changes that the institutionalization process of accounting automation can promote in the companies. For the development of the investigation, single case study methodology was adopted, held in a medium size national family organization. The company, after an assessment process made in conjunction with an external consulting firm, which identified a number of necessary improvements to the organization??s processes, has decided to implement again you ERP system as part of its action plan. In this context, the present study sought, in the light of institutional theory and the focus of Old Institutional Economics (OIE), to understand how the structure of the organization was changed by the institutionalization of accounting automation. In parallel to the constructs of organizational changes from the perspective of the old institutional economics, this study also brought to the analysis and discussion processes, the constructs of technology, new technologies and ERP and the constructs related to the enabling and coercive technologies formalizations. The addition of these constructs have allowed the formulation of indicative questions for semi-structured interviews that aimed to collect the data needed to compare the different moments of the institutionalization process and create the basis for triangulation of information with the documents and the statements of relevant employees who took important part of the ERP implementation process. The comparisons between different moments of the institutionalization process have generated a theoric model, called accounting automation institutionalization sequential model. This model is an adaptation of the institutional theory models generally used to analyze management accounting changes, this present study provided in addition to these models, the construct of ???scripts???, linking the new model also with the different accounting processes, not only with management accounting as done by the previous models. The findings of empirical research in the company can demonstrate the organizational changes triggered by the accounting automation institutionalization, and the enactment of new rules that changed the habits and routines of the organization. The details and analysis at different moments in the company (T1 and T2), allowed to observe in relation to the present study that there was still space in the organization for more automation, which could culminate, based on the employees??? opinion, in more changes in the organizational structure. It was possible to conclude therefore that automation in accounting systems may be a structural change factor in the organization, and that still a topic within the accounting research that has received little attention. Advisors/Committee Members: SLAVOV, Tiago Nascimento Borges (advisor).

Subjects/Keywords: Contabilidade. Sistemas de informa????o gerencial. Contabilidade ??? Automa????o.; Accountancy. Management information systems. Accountancy - Automation.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2016). Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/718

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. ” 2016. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/718.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. ” 2016. Web. 27 Feb 2021.

Vancouver:

author] [. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/718.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Automa????o cont??bil: tecnologia aplicada em contabilidade sob a ??tica da Teoria Institucional. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2016. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/718

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

25. [No author]. An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas.

Degree: 2015, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/jspui/760

► The objective of this study was to develop a performance analysis structure of the Brazilian companies, based on the literature, corroborated by the information disclosed… (more)

Subjects/Keywords: Avalia????o (Finan??as) - Brasil. Avalia????o - Desempenho - Brasil. An??lise de balan??o - Brasil.; Valuation - Brazil. Valuation - Performance - Brazil. Balance sheet analysis - Brazil.

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2015). An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas. (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/jspui/760

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas. ” 2015. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/jspui/760.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas. ” 2015. Web. 27 Feb 2021.

Vancouver:

author] [. An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas. [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/760.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. An??lise de demonstra????es cont??beis: uma estrutura de avalia????o de desempenho das companhias brasileiras pelos private equity a partir das informa????es divulgadas. [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2015. Available from: http://tede.fecap.br:8080/jspui/handle/jspui/760

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

26. [No author]. Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor .

Degree: 2014, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/552

► Social services, also known as the \"SS̈ystem are entities created by law, of legal regime of private law and non-profit. They were instituted to provide… (more)

▼ Social services, also known as the \"SS̈ystem are entities created by law, of legal regime of private law and non-profit. They were instituted to provide assistance or teaching to certain social categories, with administrative and financial autonomy. The process of convergence of accounting practices in Brazil to international accounting standards has reached virtually every profit-making entities, spread to the public sector as a whole, and it was the same for the entities of the \"SS̈ystem. According to NBCASP Brazilian standards applied to the public sector, which deals with the convergence with international standards, in 2012, the \"SS̈ystem had to fully adopt NBC T 16. Considering that such changes can bring significant economic impacts to the sector, the aim of this work was to analyze, from the perception of accounting professionals, the difficulties in the adoption of NBCASP, the likely impact on equity and income, and the relevance to the industry, with new accounting practices adopted by Senac Regional Departments (DR), throughout the national territory. Moreover, to evaluate the stage of adoption. The research was conducted through a questionnaire to professionals responsible for the financial information of the 28 DR that made up the population sample of the sector. The results were submitted to descriptive analysis, to basic techniques of exploratory analysis, and statistical analysis techniques. It was noted, among other things that, in the perception of accounting professionals, the adoption of NBCASP can provide impacts to equity and income for the sector entities. The study revealed variables that cause difficulties in the adoption process and enabled to measure the degree of compliance adoption of NBC T 16. However, about the importance of adopting NBCASP, the adoption brought positive results for Senac, with \"transparency in the disclosure of the entity assets;̈ \"more appropriate and targeted financial position for the economic reality of the Entity\"; \"reliability of financial indicators for decision-making\"; \"professional improvement of with the proper use of accounting mechanisms\"; ïntegration between sectors unrelated to accounting.\" Advisors/Committee Members: Weffort, Elionor Farah Jreige (advisor), CPF:14773512806 (advisor), http://lattes.cnpq.br/3929537799335350 (advisor).

Subjects/Keywords: Contabilidade - Normas; Contabilidade p??blica; Servi??o social.; Accounting - Standards; Finance, Public - Accounting; Social service

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2014). Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/552

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor .” 2014. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/552.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor .” 2014. Web. 27 Feb 2021.

Vancouver:

author] [. Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/552.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Ado????o das normas brasileiras de contabilidade aplicadas ao setor p??blico (NBCASP) no sistema S : a percep????o dos profissionais do setor . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2014. Available from: http://132.0.0.61:8080/tede/handle/tede/552

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

27. [No author]. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .

Degree: 2010, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/466

► The literature on tax avoidance deals with a large number of variables that explain the choice of individuals and companies to comply or not with… (more)

Subjects/Keywords: Contabilidade tribut??ria; Sonega????o fiscal; Fiscaliza????o tribut??ria; Tax evasion; Tax accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2010). SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .” 2010. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria .” 2010. Web. 27 Feb 2021.

Vancouver:

author] [. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/466.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. SPED-Sistema P??blico de Escritura????o Digital : um novo paradigma em termos de conformidade tribut??ria . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2010. Available from: http://132.0.0.61:8080/tede/handle/tede/466

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

28. [No author]. O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://tede.fecap.br:8080/jspui/handle/tede/679

► The present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers… (more)

▼ The present work is stimulated by current investigations about university teacher's formation that, besides daily school life studies, constitute a set of topics considered mobilizers of the didactic reflection and superior teaching practice. To know how the teacher has been using the materials and resources and how has been constructing the pedagogical activities, has to do directly with the significance of the teaching function. This research had as an objective delineate the experiential knowledge outline of the professor who teaches the discipline of Cost Management in the Account Science course offered by a Higher Education Institution in the state of Sao Paulo, trying to identify the processes which structure and give meaning to their pedagogics practices in the university context. To this end, there was an exploratory research - qualitative. Data were collected through observation and interviews in order to identify aspects of professional life and the teacher's pedagogic practice, under the form of description and interpretation of their lived experiences, their habitus and their procedural knowledge. It was verified that the construction of the teacher's experiential knowledge happens through the mastery of educational fields such as: a) the way teacher presents the material to learners, b) the planning of education, c) the management of the classroom, d) the management of content. We can notice that the teacher's teaching knowledge is structured from the experiences he lived in the personal, academic, professional and organizational. His way of being and living as a teacher, his professorial habitus tends to set the rules, or ways of acting in pedagogical practice. These rules are present in the teacher's class, whether as a know-how, or as an instrument of expectations and/or standards judging and evaluating of students and their behaviors. It is concluded that the process of building experiential knowledge of the teacher does not occur in emptiness, their professional development and their teaching performances are inserted in a real and specific context, where their practices must be in line and responding. In this sense, this work contribute with data for the creation of proposals of monitoring and promoting to the experiences of teachers so that they can develop their creativity and originality of daily practice and the generation of a reflexive habitus indispensable for the improvement of teacher's knowledge. Advisors/Committee Members: Slomski, Vilma Geni (advisor), http://lattes.cnpq.br/4037547425398159 (advisor).

Subjects/Keywords: Professores Forma????o. Did??tica. Contabilidade - Estudo e ensino (Superior).

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://tede.fecap.br:8080/jspui/handle/tede/679

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://tede.fecap.br:8080/jspui/handle/tede/679.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis .” 2011. Web. 27 Feb 2021.

Vancouver:

author] [. O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Feb 27]. Available from: http://tede.fecap.br:8080/jspui/handle/tede/679.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. O perfil do conhecimento experiencial do professor de gest??o de custos que atua em um curso de Ci??ncias Cont??beis . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://tede.fecap.br:8080/jspui/handle/tede/679

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

29. [No author]. Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo .

Degree: 2013, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/513

► Career success depends not only on adequate use of knowledge, procedures and values, but also on the sense of power (security) displayed in relation to… (more)

▼ Career success depends not only on adequate use of knowledge, procedures and values, but also on the sense of power (security) displayed in relation to professional skills and performances. The goal of this research is to recognize and analyze graduating students perceptions about management capabilities acquired during the Accounting course offered by High Education Institutes in S??o Paulo. Limitations and abilities that can impact on the development and on the performance of the students out on the job market were identified. For that, an exploratory and quantitative research was conducted. The data was obtained by a in loco questionnaire consisting of structured and free questions. Results show a student knowledge level of above 70% in social, technical, professional and management skills. Taken into account were skills aimed towards entrepreneurship such as creativity and innovation and value aggregation . Other professional competences were considered such as systemic view , planning , problem solving capacities and user services focus . As for social and technical-professional skills, there is an evident need for theoretical-practical knowledge and abilities in management activities such as ïnformation exchange\", \"crises management\", öral and written communication\", \"knowledge application , training and professional developmentänd \"technical competence\". Thus, it is the responsibility of administration and management related teachers to create learning situations and varied scenarios that provide students know-hows that help them increase the professional knowledge and the necessary practical skills, so that future counters can use these understandings to enhance professional performance, adapting to the ever-competitive job market with up-to-date social expertise. It was concluded that the undergraduate courses in Accountancy play a central role in the development and enhancement of management skills of future accountants beyond technical dimensions and, thus, bringing them closer to the business world. Advisors/Committee Members: Slomski, Vilma Geni (advisor), CPF:55203418934 (advisor), http://lattes.cnpq.br/4037547425398159 (advisor), Silva, Aldy Fernandes da (advisor), CPF:81684444691 (advisor), http://lattes.cnpq.br/0190161812948354 (advisor).

Subjects/Keywords: Contabilidade Estudo e ensino; Estudantes universit??rios Percep????o - Qualidade (Educa????o); Forma????o profissional Contabilidade; Accounting - Study and teaching; College students - Perception - Quality (Education); Training - Accounting

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2013). Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/513

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo .” 2013. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/513.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo .” 2013. Web. 27 Feb 2021.

Vancouver:

author] [. Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/513.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. Percep????es de alunos concluintes sobre compet??ncias gerenciais adquiridas no curso de Ci??ncias Cont??beis oferecido por IES da cidade de S??o Paulo . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2013. Available from: http://132.0.0.61:8080/tede/handle/tede/513

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

30. [No author]. A divulga????o da perda por impairment nas empresas brasileiras de capital aberto .

Degree: 2011, Fundação Escola de Comércio Ãlvares Penteado

URL: http://132.0.0.61:8080/tede/handle/tede/482

► The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements… (more)

▼ The current global scenario whose foundations are based on the economic globalization process has resulted in the need for companies to prepare their financial statements based on uniform standards to enable standardized accounting reports with the necessary homogeneity, thus providing the most efficient way the users needs for accounting information who have been facing several difficulties during the analysis of these reports, due to the diversity of models and information submitted. This situation got worse because of the increase of importance the accounting information has taken nowadays, as it has became a key source for decision taking in regard to the economic performance of companies. In this context, it was introduced in Brazil the process of convergence to international standards of accounting which has helped to end the asymmetry of accounting information. With Brazil's adherence to the convergence to these standards, one of the procedures is the realization of the impairment test, by means of CPC-01, issued by the Accounting Pronouncements Committee and approved by the Securities Commission with Resolution No. 527, which deals with the loss of the recoverability of assets. This rule provides that when an asset or group of assets is recorded by a value greater than the benefits it can provide, it should be recognized a value of loss in the income, denominating assets impairment loss. In this context the aim of this research is to analyze the compliance of impairment required by the CPC-01 and the position of the independent auditors in their assessments, in the absence of all or part of these requirements regarding the disclosure of the impairment loss on assets. From this on we build up the methodological procedures. First, we defined what are the requirements of the rule, founded upon the theoretical constructs of the research. We adopted a qualitative research. On that basis, we analyzed a sample composed of fifty-five companies which were listed in the IBOVESPA index over in the first quarter of 2010. Of these twelve showed impairment and measured. The Data collection took place by means of obtaining the financial statements of the years 2008 and 2009 published on websites of CVM, BOVESPA and also sites of the twelve companies which made the disclosure. The results show that six companies failed to comply with the requirements of disclosure asked by the CPC-01. In the reports of the independent auditors there are not reservations about this, because the auditors only point a Financial Statement if the omission is relevant to these criteria and varies according to the volume of a company's operations, concluding that there is still asymmetry in the accounting information despite efforts to standardize accounting. The results indicate that the compliance with the requirements for disclosure for the impairment loss laid in the CPC-01 occurred in a partial way in the majority of the companies surveyed. Advisors/Committee Members: Peters, Marcos Reinaldo Severino (advisor), CPF:02312039850 (advisor), http://lattes.cnpq.br/2958522536547146 (advisor).

Subjects/Keywords: Contabilidade - Normas; Divulga????o de informa????es cont??beis; Auditoria; Ativos (Contabilidade); Accounting; Assets (Accounting); Disclosure in accounting; Auditing; Standards

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6^th Edition):

author], [. (2011). A divulga????o da perda por impairment nas empresas brasileiras de capital aberto . (Thesis). Fundação Escola de Comércio Ãlvares Penteado. Retrieved from http://132.0.0.61:8080/tede/handle/tede/482

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16^th Edition):

author], [No. “A divulga????o da perda por impairment nas empresas brasileiras de capital aberto .” 2011. Thesis, Fundação Escola de Comércio Ãlvares Penteado. Accessed February 27, 2021. http://132.0.0.61:8080/tede/handle/tede/482.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7^th Edition):

author], [No. “A divulga????o da perda por impairment nas empresas brasileiras de capital aberto .” 2011. Web. 27 Feb 2021.

Vancouver:

author] [. A divulga????o da perda por impairment nas empresas brasileiras de capital aberto . [Internet] [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. [cited 2021 Feb 27]. Available from: http://132.0.0.61:8080/tede/handle/tede/482.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

author] [. A divulga????o da perda por impairment nas empresas brasileiras de capital aberto . [Thesis]. Fundação Escola de Comércio Ãlvares Penteado; 2011. Available from: http://132.0.0.61:8080/tede/handle/tede/482

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Open Access Theses and Dissertations