Browsing FGV EBAPE - Teses, Doutorado em Administração by Author "Almeida, José Elias Feres de"
Uma análise do valor social considerado pelo Comitê de Pronunciamentos Contábeis à luz da teoria tridimensional do direito Szuster, Flávia Rechtman
2011This thesis aimed to identify the social value considered by the Comitê de Pronunciamentos Contábeis (CPC) in issuing their pronouncements: getting closer or moving away from the international accounting standards. Accounting ...
Barcellos, Leonardo Portugal
2017-06-07This dissertation paper gathers three studies on the relationship between accounting practice and certified public accountants’ (CPAs) cognitive reflection abilities (CR-ability). The first chapter summarizes the three ...
Every penny counts: comprehensive income value relevance from valuation, informational and forecasting perspectives Marinho, Janaína Senra Silva
2016-08-25The present dissertation is organized in three studies and aims to investigate the value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) and OCI components from valuation, informational and ...