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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

Partner influence, team brainstorming, and fraud risk assessment some implications of SAS no. 99 /

Carpenter, Tina Daly. Reimers, Jane L. January 2004 (has links)
Thesis (Ph. D.)--Florida State University, 2004. / Advisor: Dr. Jane L. Reimers, Florida State University, College of Business, Dept. of Accounting. Title and description from dissertation home page (viewed June 15, 2004). Includes bibliographical references.
2

Risco versus retorno a partir de dados contábeis de empresas brasileiras: uma contribuição empírica

Silveira, José Augusto Giesbrecht da 28 June 1990 (has links)
Made available in DSpace on 2010-04-20T20:08:16Z (GMT). No. of bitstreams: 0 Previous issue date: 1990-06-28T00:00:00Z / The nuclear part of this doctoral dissertation is a research work, which investigates the trade-off between accounting risk and return in 10 Brazilian economic sectors. For the 1978-87 period, in a sample of 344 firms, a negative risk/return association was detected in eight sectors and a positive or neutral one in only two sectors. Pooling together data for the 344 firms, a negative relationship between risk and return was found. After splitting the sample according to firm profitability, an essentially negative risk/return association was identified in the less profitable half of the firms studied, both within and across sectors. On the other hand, the more profitable firms in the sample exhibited a lack of significant association between accounting risk and return, within and across sectors. / Na pesquisa, que é a parte nuclear desta tese, investiga-se a relação entre risco e retorno contábeis em 10 setores econômicos brasileiros. No período 1978-87, com amostra de 344 empresas, detectou-se associação risco/retorno negativa em oito setores e positiva ou neutra em apenas dois. No todo da amostra, sem divisões setoriais, também se encontrou relação negativa entre risco e retorno. Dividindo as firmas entre mais e menos rentáveis, achou-se uma associação risco/retorno essencialmente negativa na metade das empresas menos lucrativas e ausência de associação entre as duas variáveis na metade das firmas mais lucrativas, tanto dentro dos setores como para toda a amostra.

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