No description available.

Thesis (Ph.D.)--University of Texas at Dallas, 2008. / Includes vita. Includes bibliographical references (leaves 71-78)

Thesis (PhD) -- AUT University, 2007. / Includes bibliographical references. Also held in print (ix, 102 leaves ; 30 cm.) in City Campus Theses Collection (T 658.1511 KOE)

Thesis (Ph. D.)--University of Hong Kong, 1999. / Includes bibliographical references (leaves 102-105).

Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2007. / Submitted for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2007. Typescript. Bibliography: p. 302-340.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-11-01T17:55:21Z No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-11-01T17:55:21Z (GMT). No. of bitstreams: 2 Nelson Luiz Gangemi.pdf: 820760 bytes, checksum: 094c106c319e8602a44b13f576b42f94 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-15 / The adherence to the rules of recognition, measurement and disclosure of information in the explanatory notes, provides greater reliability in the presentation of financial statements to users for analysis and decision making. The accounting rules, correlated to international Standards, were issued by the CPC and one of them was the Technical pronouncement, the CPC 25, which deals with the provisions and contingent liabilities and contingent assets. The contingent liability is an obligation of accounting difficult to recognition and measurement in view of the factors of uncertainty about the confirmation or not of their existence. In this context, this work had as main objective to know and analyze the criteria for the recognition, measurement and disclosure of information in the explanatory notes of the contingent liabilities (CPC 25), through a sample 17 companies corporations, capital opened and closed the sugarcane-ethanol sector in the State of S??o Paulo. The line of research was descriptive with qualitative and quantitative approach. The procedure used for data collection was the documentary research of primary and secondary sources and was motivated by its accessibility. Was analyzed a set of financial statements published annual with explanatory notes and published without explanatory notes, in the period between 2011 and 2015. The results obtained with the sample suggest that companies since segment not yet follow fully to what is required by the legislation in relation to criteria for recognition and disclosure of contingent natures and their respective content, demonstrating weakness in the context of dissemination of contingent information. These results are consistent with national and international studies conducted in other segments, which revealed low practice of disclosure and disclosure of contingent liabilities, especially the environmental. / A ader??ncia pelas normas de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas, possibilita maior confiabilidade na apresenta????o das demonstra????es cont??beis aos usu??rios para an??lise e tomada decis??o. As normas cont??beis, correlacionadas ??s normas internacionais, foram emitidas pelo CPC e uma delas foi o Pronunciamento T??cnico, o CPC 25, que disp??e sobre as provis??es e passivos e ativos contingentes. O passivo contingente ?? uma obriga????o cont??bil de dif??cil reconhecimento e mensura????o tendo em vista os fatores de incertezas sobre a confirma????o ou n??o de sua exist??ncia. Neste contexto, este trabalho teve como principal objetivo conhecer e analisar os crit??rios de reconhecimento, mensura????o e divulga????o das informa????es em notas explicativas dos passivos contingentes (CPC 25), mediante uma amostra 17 empresas sociedades an??nimas, de capital aberto e fechado do segmento sucroalcooleiro do Estado de S??o Paulo. A linha da pesquisa teve car??ter descritivo com abordagem qualitativa e quantitativa. O procedimento utilizado para coleta de dados foi pela pesquisa documental de fontes prim??rias e secund??rias e foi motivada pela sua acessibilidade. Foi analisado um conjunto de demonstra????es cont??beis anuais publicadas com notas explicativas e publicadas sem notas explicativas, no per??odo entre 2011 e 2015. Os resultados alcan??ados com a amostra sugerem que as empresas desde segmento ainda n??o seguem plenamente ao que ?? exigido pela normativa frente aos crit??rios de reconhecimento e divulga????o das naturezas contingentes e seus respectivos conte??dos, demonstrando fragilidade no contexto da divulga????o das informa????es contingentes. Estes resultados v??o de encontro com estudos nacionais e internacionais realizados em outros segmentos, que revelou baixa pratica de evidencia????o e divulga????o dos passivos contingentes, principalmente os ambientais.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2016-11-16T13:42:21Z No. of bitstreams: 2 Wagner Simpl??cio Franco.pdf: 837834 bytes, checksum: c8de4292483c714c803a4701eabd5358 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-11-16T13:42:21Z (GMT). No. of bitstreams: 2 Wagner Simpl??cio Franco.pdf: 837834 bytes, checksum: c8de4292483c714c803a4701eabd5358 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-31 / This work aims to study the listed companies with intensive technology, where in recent years the sector of services in technology, increased significantly with the expansion of the internet , investments in applications , strong sales of tablets and mobiles , producing real values in their results. In previous works of intellectual capital and the concepts defined by the accounting standards " CPCs" have the proposed variables such as Number of Customers, investments in technology , software license fee , etc. To be assessed in greater depth, of what is the relevance in evaluating companies . Getting relate these concepts to profitability indicators, operational performance and market value and accounting is the challenge of this work. / Este trabalho tem como objetivo estudar as companhias de capital aberto com uso intensivo de tecnologia, onde, nos ??ltimos anos, o setor de presta????o de servi??os em tecnologia cresceu de forma significativa com a amplia????o da internet, os investimentos em aplicativos, as fortes vendas dos tablets e mobiles, produzindo valores reais nos seus resultados. Em trabalhos anteriores de capital intelectual e nos conceitos definidos pelas normas cont??beis ???CPCs???, temos a proposta de vari??veis??? como Quantidade de Clientes, Investimentos em tecnologia, taxa de licen??a de software, etc. ??? para serem avaliadas com maior profundidade, verificando qual sua relev??ncia numa avalia????o de empresas. Conseguir relacionar estes conceitos com indicadores de rentabilidade, performance operacional e valor de mercado e cont??bil ?? o desafio deste trabalho.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-06-05T17:57:25Z No. of bitstreams: 2 Johnny Silva Mendes.pdf: 695467 bytes, checksum: 217c107725d8d69be32e4766172c629d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-06-05T17:57:25Z (GMT). No. of bitstreams: 2 Johnny Silva Mendes.pdf: 695467 bytes, checksum: 217c107725d8d69be32e4766172c629d (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-08-30 / In order to achieve accounting convergence, improve the comparability and measurement of the economic value of the firm, established IFRS standard mandatory form in Brazil in 2010 has as one of the objectives expected to reduce the asymmetry of information reflecting lower cost of capital and thus creating value for the firms. This research aimed at the empirical investigation of the relationship between IFRS Mandatory and value creation in public traded non-financial companies in Brazil. The sample consisted of stocks regularly traded at BM&F Bovespa from 2003 to 2014. The econometric model used was the diffs-in-diffs that isolates the effect of IFRS through the features not observed. For value creation metrics were found positive and significant effects on variables Qtobin and Market to Book. And when measuring the IFRS compared with the risk of the company has used the Beta variable and found negative and significant effect. The data shows evidence that IFRS mandatory positive impact on value creation and demonstrates that increasing the quality of financial reporting reduces information asymmetry and increases the incentive disclosure in firms. / Com o intuito de alcan??ar a converg??ncia cont??bil, melhorar a comparabilidade e mensura????o do valor econ??mico da firma, a norma IFRS, estabelecida de forma mandat??ria no Brasil no ano de 2010, tem como um de seus objetivos reduzir a assimetria de informa????o, refletindo menor custo de capital e consequente cria????o de valor para as firmas. Esta pesquisa teve, como objetivo, a investiga????o emp??rica da rela????o entre IFRS Mandat??rio e cria????o de valor das empresas de capital aberto n??o financeiras brasileiras. Foi utilizada uma amostra de empresas brasileiras regularmente negociadas na BM&F Bovespa entre 2003 e 2014. O modelo econom??trico utilizado foi o m??todo diffs-in-diffs, que isola o efeito do IFRS por meio das caracter??sticas n??o observadas. Foram estimados modelos com dados agrupados e painel com efeito aleat??rio. Para as m??tricas de cria????o de valor, foram encontrados efeitos positivos e significantes nas vari??veis Qtobin e Market to Book. E para se medir a rela????o do IFRS com o risco da empresa, foi utilizado o Beta do ativo e encontrado efeito negativo e significante. Os dados evidenciam que o IFRS mandat??rio impacta positivamente a cria????o de valor e mostram que o aumento da qualidade nos demonstrativos financeiros reduz a assimetria de informa????o e, consequentemente, aumenta o incentivo de disclosure nas firmas.