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Qual a importância da Auditoria Operacional nas PME Portuguesas?
Meira, Liliana; Peixoto, Joao Paulo - 2017
Atualmente, as organizações enfrentam vários desafios, por exemplo, as suas transações organizacionais crescem em volume e complexidade e estão a viver em ambientes de negócios altamente regulamentados. Portanto, os mecanismos de controlo e monitorização são necessários para avaliar e...
Persistent link: https://www.econbiz.de/10015256662
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Earnings management for sustainability: the surplus income model of sustainable development
Ozili, Peterson K - 2023
The purpose of this paper is to develop a new model or approach to earnings management for sustainability. The challenges posed by climate change and environmental degradation have stimulated interest in sustainability. But such interest has not led to the development of new models that...
Persistent link: https://www.econbiz.de/10015270820
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Management betrieblicher Risiken bei produzierenden Unternehmen
König, Roland - 2008
the complete risk management process. An Example from a mechanical engineering company is used for the final validation of …
Persistent link: https://www.econbiz.de/10009467405
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Portfolio optimization with risk constraints
Gandy, Ralf - 2005
In dieser Arbeit setzen wir uns mit den Auswirkungen von Risikobeschränkungen auf das optimale Verhalten eines Investors auseinander, welcher versucht, den erwarteten Endnutzen zu einem festgelegten Zeitpunkt zu maximieren. Dazu kann er ein vorgegebenes Anfangsvermögen in einem Markt...
Persistent link: https://www.econbiz.de/10009462193
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Implied Equity Duration: A New Measure of Equity Risk
Dechow, Patricia M.; Sloan, Richard G.; Soliman, Mark T. - 2004
Duration is an important and well-established risk characteristic for fixed income securities. We use recent … developments in financial statement analysis research to construct a measure of duration for equity securities. We find that the … volatility and stock beta are both positively correlated with equity duration. Moreover, estimates of common shocks to expected …
Persistent link: https://www.econbiz.de/10009477256
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Board Specific Attributes and Financial Reporting Quality of Listed Consumer Goods Firms in Nigeria
Okeke, Clement - 2024
Financial reporting quality is very important in the consumer goods sector in Nigeria as it guarantees transparency, accountability, and investors’ confidence. Meanwhile, the high-profile scandals that resulted in the loss of multiple investments at the beginning of the 21st century linked to...
Persistent link: https://www.econbiz.de/10015213928
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Књиговодствено-финансијски показатељи пословања и њихово коришћење у интерним и екстерним анализама
Bukvić, Rajko - 1995
Serbian. У раду се разматра коришћење књиговодствено-финансијских показатеља пословања за аналитичке сврхе, како у интерним анализама, у оквиру предузећа, тако и у...
Persistent link: https://www.econbiz.de/10015214092
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Unraveling the determinants and consequences of mandatory IFRS convergence in India: insights from systematic literature review
M N, Nikhil; S Shenoy, Sandeep; Chakraborty, Suman; … - 2024
The last few decades have evidenced radical changes in global standards, particularly the International Financial Reporting Standards convergence in India has piqued the curiosity of researchers and professionals. Despite the evolving research, there is no consensus on its consequences in the...
Persistent link: https://www.econbiz.de/10015214260
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The Psychological Attraction Approach to Accounting and Disclosure Policy
Hirshleifer, David; Teoh, Siew Hong - 2009
, aggregation, and a focus on downside outcomes in risk disclosures. We also suggest that psychological forces cause informal shifts …
Persistent link: https://www.econbiz.de/10015216059
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Potential dividends versus actual cash flows in firm valuation
Magni, Carlo Alberto; Vélez-Pareja, Ignacio - 2009
Practitioners and some academics use potential dividends rather than actual payments to shareholders for valuing a firm’s equity. We underline the differences between the two methods and present some arguments supporting the thesis that firm valuation with potential dividends overstate the...
Persistent link: https://www.econbiz.de/10015216440