Browsing by Author "Mário, Poueri do Carmo"

Now showing items 1-2 of 2

    • Auditing and earnings management in Brazilian HMOs 

      Ferreira, Felipe Ramos; Cardoso, Ricardo Lopes; Martinez, Antonio Lopo; Mário, Poueri do Carmo
      2011
      This paper examines whether external auditing minimizes the propensity for manipulation of accounting information (MAI) by health maintenance organizations (HMOs), with respect to financial information disclosed to the ...

    • Desmistificação do regime contábil de competência 

      Borges, Thiago Bernardo; Mário, Poueri do Carmo; Cardoso, Ricardo Lopes; Aquino, André Carlos Busanelli de
      2010-08-01
      This paper presents accrual basis accounting in a straight and objective way, and how it can be applied to the Brazilian public sector. The State of Minas Gerais has been preparing itself to adopt the accrual accounting ...