Purpose – The paper seeks to analyze the impact of differences between the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles in the United States (US GAAP) in the economic-financial indicators of English companies. Design/methodology/approach –...

In a competitive environment, it is not enough to simply coordinate and promote the efficiency of a company’s internal activities. It is also necessary to ensure that the activities which form part of the company’s “value chain†are organized in a competitive way. From...

The purpose of the study is to analyze whether characteristics such as size, activity sector and economic-financial performance influence companies to disclose accounting performance indicators in the form of voluntary disclosure in their annual reports. A descriptive research with quantitative...

El objetivo de este estudio es identificar las redes sociales de la teoría de la estructura de la propiedad en los artículos publicados en las revistas internacionales de alto impacto. Una investigación sociometrica con metodología empírico - analítica fue realizada desde una perspectiva...

The objective of the article is to analyze the impact of the differences between Brazilian and American accounting standards in performance indicators of Brazilian companies that participate in corporate governance. The research is characterized as descriptive, with a quantitative approach using...