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In this paper I analyze the interaction between firms’ earnings management behavior and conservatism. I predict that … firms having conservatism-related bad news in the period have more pervasive earnings management than firms having good news … a proxy for conservatism effects, I find empirical evidence that supports the prediction of an interaction between firms …
Persistent link: https://www.econbiz.de/10005032772
A partir da concepção mais ampla de moeda discutida por Stiglitz e Weiss (1981) e de Meza (1987), desenvolvendo os aspectos microeconômicos do problema de racionamento de crédito e levando em consideração as reformas estruturais no Sistema de Pagamentos Brasileiro (SPB), bem como formas de...
Persistent link: https://www.econbiz.de/10008675301
This research seeks to discover if there is any relationship between the delay in the publication of the annual financial statements of companies, and their level of corporate governance, assuming that the delay on its liberation would indicate a smaller transparency of the company. For that,...
Persistent link: https://www.econbiz.de/10015262483
O mercado é eficiente se novas informações relevantes causarem variação no retorno das ações. As ações podem ser afetadas por eventos e isso pode causar oscilações. A pesquisa analisa a reação do mercado à divulgação de informações sobre a maior instituição de educação...
Persistent link: https://www.econbiz.de/10015263678
Dividend policy behaviour of corporations is significantly different from country for country. Although dividend policy has attracted a great deal of research, it is not satisfactory explained why corporations distribute a portion of their earnings as dividends or why investors pay attention to...
Persistent link: https://www.econbiz.de/10015268186
A teacher needs, as an economic analyst, to use indicators that give her accurate information about the classes. This work aims at testing the hypothesis: “The perceptions of the students about the subjects and about the teacher vary according to the specificity of each class”. For this...
Persistent link: https://www.econbiz.de/10015226744
This work intends to demonstrate the relevance and range of the contributions of Herbert A. Simon, as the pace of its ideas were useful as fundament to the development of many theoretical currents out of the mainstream. In this picture it will be highlighted, very briefly, examples in the...
Persistent link: https://www.econbiz.de/10015227046
The objective of this paper is to study the implementation of an integrated system of information, based on Geographic Information Systems (GIS) technologies, on the fossil fuels market that can bring economic benefits to the consumers, create conditions for a more effective interview of the...
Persistent link: https://www.econbiz.de/10015267349