Made available in DSpace on 2016-03-15T19:32:40Z (GMT). No. of bitstreams: 1 Rodrigo Romanato Leite.pdf: 735005 bytes, checksum: d78d736bf048f998493edfb524967d64 (MD5) Previous issue date: 2012-08-13 / Fundo Mackenzie de Pesquisa / The earnings management practices started to be researched more intensely, concerning international terms, after the corporate scandals occurred in the beginning of 2000 years In Brazil, this research topic has mainly focused the quantitative approaches (discretionary accruals evaluation and operational models discussion). The research that resulted the present work has highlighted, according to the statistical tests, that the companies audited by the Big Four have less degree of accruals discretionary regarding to the other companies audited by companies Non Big Four, then, showing that the largest audit companies have a larger capacity to mitigate earnings management. In the presented context, this work aimed to investigate which are the main factors that specify the higher power of the big audit companies (Big Four) in mitigating the earnings management practices. Also, it has being identified the tools used by the independent audit companies for the work performance process, which, among other aspects, could make easier the earnings management practices identification process. The research herein presented was performed using the qualitative method (exploratory by nature), and using as procedure the data collecting, heartfelt interview with eight audit professionals. The data collected were analyzed through content analysis, using the software NVIVO. In this research it was identified the main job differential factors of these companies: company insertion environment and abroad relationship, audit company structure, audit company exposure, audit tools, compliance with the independence rules, work methodology and audit procedures, auditors training and qualification. Also, it was noticed that the audit companies are able or not to use customized tools to perform the jobs, sampling extraction processes and results projection, being its utilization related to the audit company size. / As práticas de gerenciamento de resultado passaram a ser estudadas com mais intensidade, no âmbito internacional, após os escândalos corporativos ocorridos no início da década de 2000. No Brasil, as pesquisas sobre esse tema têm focado, principalmente, as abordagens quantitativas (avaliação de accruals discricionários e discussão dos modelos operacionais). A pesquisa que originou o presente estudo evidenciou, segundo os testes estatísticos que empresas auditadas pelas Big Four possuem menor grau de accruals discricionários em relação às demais empresas auditadas por empresas Non Big Four, indicando, assim, que as empresas de auditoria de maior porte possuem uma maior capacidade para mitigar práticas de earnings management. No contexto apresentado, este trabalho objetivou investigar quais são os principais fatores que determinam o maior poder das grandes empresas de auditoria (Big Four) na mitigação das práticas de gerenciamento de resultado. Complementarmente, identificaram-se as ferramentas utilizadas pelas empresas de auditoria independentes para o processo de execução dos trabalhos, as quais, entre outros aspectos, pudessem facilitar o processo de identificação de práticas de gerenciamento de resultado. A pesquisa realizada foi de natureza exploratória, com o uso do método qualitativo, utilizando como procedimento para a coleta de dados, entrevistas em profundidade com oito profissionais de auditoria. Os dados coletados foram tratados por meio da análise de conteúdo com a utilização do software NVIVO. Como principais resultados identificaram-se os principais fatores de diferenciação do trabalho das empresas objeto deste estudo: ambiente de inserção da empresa e relacionamento com o exterior; estrutura da empresa de auditoria; exposição da empresa de auditoria; ferramentas de auditoria; atendimento às normas de independência; metodologia de trabalho e procedimentos de auditoria; treinamento e qualificação dos auditores. Ainda, verificou-se que as empresas de auditoria podem ou não utilizar ferramentas customizadas para a execução dos trabalhos, e processos de extração de amostras e projeção de resultados, sendo que a utilização das mesmas pode estar relacionada ao tamanho da empresa de auditoria.

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No. of bitstreams: 11 Andre Luis Germano Gouveia1.pdf: 3914193 bytes, checksum: fd182456ee4c9e9f525b167f4d3b0c80 (MD5) Andre Luis Germano Gouveia2.pdf: 3371405 bytes, checksum: cc53148f67445244fee75f581c4e9f92 (MD5) Andre Luis Germano Gouveia3.pdf: 3091724 bytes, checksum: 53e298637596a640568dd3d70413dfd1 (MD5) Andre Luis Germano Gouveia4.pdf: 3846428 bytes, checksum: 2ac329fb45314be11914379521eb73ed (MD5) Andre Luis Germano Gouveia5.pdf: 3139449 bytes, checksum: d754380f24f264313a6019ad9a60644d (MD5) Andre Luis Germano Gouveia6.pdf: 2820562 bytes, checksum: db88261c9970c92fa7b5bcb827d9b474 (MD5) Andre Luis Germano Gouveia7.pdf: 3589844 bytes, checksum: 462c35116980e72e1a68454c0f4fe205 (MD5) Andre Luis Germano Gouveia8.pdf: 3148278 bytes, checksum: 9bf0b60f360a282e5377e385ac5719f3 (MD5) Andre Luis Germano Gouveia9.pdf: 3550187 bytes, checksum: 74aa39d0e5ea0b52d9664920fd2e1cc2 (MD5) Andre Luis Germano Gouveia10.pdf: 2602136 bytes, checksum: 14e7e5a096e53d4395900257964eeef5 (MD5) Andre Luis Germano Gouveia11.pdf: 3467267 bytes, checksum: ad9cbfdfad32d412be0cd21276dd693e (MD5) Previous issue date: 2010-09-02 / Fundo Mackenzie de Pesquisa / Adaptation of Brazilian Accounting Rules to the International Financial Reporting Standards (IFRS),can be analysed as a reflex of the global improvement in communication and information among the economic agents, such as: corporations, funders, investor and other stakeholders through the business world. Internationally speaking the development of such standards is on behalf of IASB Board, in Brazil new standards are issued by CPC Accounting Pronouncements Committee, after having them discussed with the society, standards must have being approved by CVM Brazilian Security Exchange and CFC Federal Accounting Council. A new interpretation has been approved regarding Concession Agreements, based on IFRIC 12, in Brazil ICPC 01. The objective of this paper has for objective to verify the impact over finance and economic ratios after the adoption of such interpretation, for Brazilian utilities concession business. This analysis is made of a comparison between the rations calculation before and after the adoption of ICPC 01. Through the analysis of ANEEL, the Public Agency, CVM and BM&F Bovespa websites, 06 different companies have been selected to be analysed in this study. They represent utilities segment such as: power distribution, commercialization and transmission. Calculus and tests have been made based on literature. This new interpretation indicates that infrastructure equipments can not be recorded as a concession assets any longer, since them do not belong to the concessionaries, but to the Government. In line with the new interpretation they should be recorded as intangible assets or financial assets, depending on the demand risk. The results demonstrate that there are substantials differences between the older and the new standard that needs to be followed as from 2010 Fiscal Year, which directly impact on financial ratios. These impacts also point to a better use of accounting as a relevant information tool and source, since more adequate criteria can be utilized as from the adoption of such interpretation for evaluating Brazilian utilities concession contracts. / A adequação das normas brasileiras de contabilidade às normas internacionais, IFRS, é o reflexo de que a informação e comunicação entre os agentes econômicos como: empresas, credores, investidores e demais stakeholders acompanha as mudanças freqüentes e globais observadas no mundo dos negócios. Internacionalmente o desenvolvimento de elaboração das normas contábeis ficou a cargo do ISAB board. No Brasil é efetuada pelo Comitê de Pronunciamentos Contábeis CPC, responsável pela emissão de pronunciamentos, interpretações e orientações, que depois de discutidas de forma ampla com a sociedade, são aprovadas e deliberadas pela Comissão de Valores Mobiliários CVM, e pelo Conselho Federal de Contabilidade CFC. Uma das mais recentes interpretações emitidas refere-se à ICPC 01 Contrato de Concessões, baseado no IFRIC 12 Concession Contratcs. Este estudo tem como objetivo geral identificar quais os impactos gerados pelo atendimento da interpretação técnica ICPC 01 Contratos de Concessão sobre os indicadores de desempenho econômico-financeiros que auxiliam os agentes na tomada de decisão, desta forma a se identificar quais se apresentavam como de maior relevância para a avaliação do desempenho das empresas do setor elétrico brasileiro, anterior e posterior às novas regras contábeis para os contratos de concessão do setor elétrico nacional. Por meio de pesquisa junto aos contratos de concessão da ANEEL Agencia Nacional de Energia Elétrica, na CVM e BM&F Bovespa foram escolhidas seis empresas, avaliando desta forma os segmentos de distribuição, comercialização e transmissão de energia. Foram efetuados cálculos conforme apresentado em fontes bibliográficas sobre a adoção da nova regra. A mudança mais relevante da nova interpretação indica que deve ocorrer alteração no registro da infra-estrutura de concessão, uma vez que não pertence ao operador, concessionário, e sim ao Poder Concedente, sendo assim, o que antes da mesma era registrado como ativo imobilizado, deverá ser registrado como ativo intangível ou ativo financeiro. O que define qual a forma é a essência econômica, ou seja, a o risco da demanda contratual. Os resultados encontrados demonstram que existem diferenças substanciais entre o padrão utilizado até 2009 e o vigente a partir de 2010,impactando diretamente em índices de desempenho econômico-financeiro de rentabilidade e lucratividade das concessões. Estes índices também apontam para o melhor uso da contabilidade como ferramenta e fonte de informação, pois critérios mais adequados são utilizados a partir deste momento para a avaliação de concessões de serviço público no setor de energia nacional.

Este trabalho de pesquisa buscou identificar e catalogar as fontes de informações estratégicas competitivas relacionadas aos concorrentes, existentes dentro da empresa Metalúrgica Siemsen Ltda. As fontes de informações foram definidas com base no modelo de Ward (1992), adaptado por Riccio (2002), alinhado com a realidade da empresa. A contabilidade estratégica é conceituada como um ferramental informativo de mensuração com aplicabilidade à gestão estratégica e sua utilização reveste-se de importância para os usuários, pois contribui para ações decisórias ágeis e seguras, facilitando o alcance dos objetivos desejados pelas organizações. O presente trabalho baseia-se num estudo de caso único em uma empresa industrial e, assim, apresenta peculiaridades específicas, além de ter sido um dos primeiros trabalhos do gênero no meio acadêmico nacional. O trabalho permitiu o entendimento da estrutura conceitual que conduz à formação de um banco de dados específico de informações estratégicas dos competidores, proporcionando condições, aos interessados, de implementar e manter uma contabilidade estratégica e também constituindo-se em bases adicionais para novos estudos afins. / This research sought to identify and catalogize the existing strategic competitive information sources in relation to competitors in the company Metalúrgica Siemsen Ltda. The information sources were defined on the basis of Ward’s model (1992), adapted by Riccio (2002), lined up with the company reality. Strategic accounting is conceptualized as an informative measurement tool that can be applied to strategic management. Its use is important for the users to the extent that it contributes to agile and safe decision-making, facilitating the achievement of objectives desired by the organizations. This research is based on a unique case study in an industrial company and, therefore, presents specific peculiarities, besides being one of the first studies of this kind in the national academic sphere. This study allowed for the understanding of the conceptual structure that leads to the formation of a specific strategic information database about the competitors, providing the interested parties with the conditions for implementing and maintaining strategic accounting and constituting additional bases for new, related studies.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:27Z No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:13:42Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-22T18:15:10Z (GMT) No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) / Made available in DSpace on 2013-10-22T18:15:18Z (GMT). No. of bitstreams: 1 Dissertação_Felipe_Ramos_Ferreira.pdf: 330714 bytes, checksum: d8a4161c827849680a2086bf46f85c3b (MD5) Previous issue date: 2009 / A presente pesquisa busca investigar se a auditoria externa (independente) minimiza a propensão à manipulação das informações contábeis - MIC (medidas pelas acumulações discricionárias correntes) por parte das operadoras de plano privado de assistência à saúde, no que tange às informações econômico-financeiras divulgadas à Agência Nacional de Saúde Suplementar. Após revisão bibliográfica sobre qualidade da informação contábil, auditoria e mercado de saúde suplementar, promoveu-se uma pesquisa empírica com informações prestadas à ANS pelas OPS relativas ao período de 2004 a 2006. Para verificar se há diferença significativa no nível de acumulações discricionárias correntes, medidas pelo modelo AWCA e Jones Modificado (1995), entre as informações auditadas (quarto trimestre de cada ano) e as informações nãoauditadas (três primeiros trimestres de cada ano) para as mesmas empresas foi aplicado o teste não-paramétrico de Mann-Whitney. Os resultados indicam que não existem diferenças estatísticas significativas na propensão à manipulação entre as informações contábeis auditadas e não-auditadas, pelo menos no que tange às informações de 2004 a 2006 prestadas pelas OPS à ANS. Adicionalmente, também foram testadas as influências do tipo de modalidade, porte da firma e situação apresentada do patrimônio líquido sobre as acumulações discricionárias correntes. Observou-se que essas três variáveis influenciam em maior ou menor grau na manipulação da informação contábil gerada pelas OPS à ANS. Neste contexto, as seguintes características sobre a maior propensão a MIC foram diagnosticadas: Cooperativa Odontológica e a Medicina de Grupo (Modalidade); Pequeno (Porte da Firma); e Passivo a Descoberto ou PL Próximo de Zero (Situação do Patrimônio Líquido). Ao passo que as características relacionadas à menor propensão de MIC foram: Cooperativa Médica e Filantropia (Modalidade); Médio e Grande (Porte da Firma); Patrimônio Líquido Favorável (Situação do Patrimônio Líquido). / This research aims to investigate whether the external (independent) audit minimizes the propensity for manipulation of accounting information (measured by discretionary current accruals) by health maintenance organizations (OPS), in regard to financial information disclosed to the Brazilian Health Care Agency (ANS). Based on a literature review of external audit, manipulation of accounting information and health care industry we developed an empirical research to information provided by OPS to the ANS for the period 2004 to 2006. To test for significant differences in the level of discretionary current accruals, measured by AWCA model and modified Jones (1995), we compared the quality of audited information (fourth quarter of each year) with the quality of non-audited information (the first three quarters of each year) from the same companies. This difference was investigated by the nonparametric Mann-Whitney test. The results indicate that there are no statistically significant differences in the propensity to manipulation of accounting information between audited and non-audited financial reports, at least in relation to information from 2004 to 2006 provided by OPS to the ANS. In addition, there were also tested the influence of type of procedure, size of firm and the situation presented in shareholders' equity on the discretionary current accruals. It was observed that these three variables influence a greater or lesser degree in the manipulation of accounting information generated by the OPS to the ANS. In this context, the following features on the more likely the MIC were diagnosed: Cooperative Dental and Medical Group (Type of Procedure); Small (Size of Firm); and Negative Equity or close to zero (Situation Presented in Shareholders’ Equity). On the other hand, the main features that are less likely to MIC were: Cooperative Medical and Philanthropy (Type of Procedure); Medium and large (Size of Firm); and Equity Favorable (Situation Presented in Shareholders’ equity).

The thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the FThe thesis deals with Notes to the Financial statements its explanatory ability for users of accounting information. The theoretical part is focused on presentation of the Financial statements and charakteristics of individual statements of the Financial statements. The indispensable component of this part is the introduction and specification of the amendment to the Act on Accounting and the Implementing Decree for Entrepreneurs. Attention is mainly focused on classification of accounting units, the scope of the financial statements and the method of valuing inventories created by their own activities, Last but not least there is described the structure and the scope of the Notes to the Finacial statements including a commentary of changes based on the amendment to the Act on Accounting. The practical part deals with the analysis of Notes to the Financial statements of manufacturing companies operating in the automotive industry. The result is an appreciation of the reported requirements depending on the classification of accounting unit and the assessment of the content of the Notes based on valid legislation. The main finding is the quntification of supplementary and disposing information in the Notes of the Financial statements and thus, the assessment of the explanatory ability for users of accounting information

My thesis addresses to matters of rising connectedness of Accounting and Information Technologies. It describes history of forms and techniques used in Accounting and also the possibilities and trends of Applied Informatics used nowadays in this field. The text accents to efforts of making the process of accounting more effective by reducing the cost, improving the quality and by shortening the time it can be done. The part of my thesis also mentions the level of regulation of the techniques used for processing the accounting from the point of view of national norms and also of International standards.

L’objectif de cette recherche était de comprendre la perception de l’utilité del’information comptable dans l’optique d’une prise de décision et de l’évaluation durisque de crédit aux entreprises. Le questionnement d’actualité centré sur la qualité del’information comptable dans le contexte des récents scandales financiers nous ainterpellé sur la nécessité de comprendre ce qu’il en est dans le contexte camerounais.Pour ce faire, nous avons conceptuellement proposé un modèle issu de la revue de lalittérature et ajusté par une recherche exploratoire (16 entretiens).Méthodologiquement, les observations issues de l’expérience (134 répondants) sontopérationnalisées à l’aide des analyses de corrélation et de régression. Les résultatsindiquent que pour la dimension prise de décision, le lien est, statistiquementsignificatif entre les qualités globales de l’information comptable, l’utilisation del’information comptable, la taille de l’entreprise et, son utilité perçue. Par contre, pourla dimension évaluation du risque de crédit, la variable utilisation de l’informationcomptable n’est pas statistiquement un élément significatif de son utilité perçue. Lesrésultats nous font observer que si l’information comptable est jugée utile, elle est plusestimée pour la dimension de la prise de décision que pour celle de l’évaluation durisque de crédit. Par ailleurs, il est apparu que c’est la grande entreprise qui possèdeune utilité perçue plus favorable en regard de ces deux dimensions. / Objective of this research was to understand the perception of the usefulness ofaccounting information in the perspective of decision making and assessment of creditrisk for companies. Recently, related to some notorious financial scandals, the qualityof accounting information has been seriously questioned. This has challenged us toexamine what is going on in this respect in the Cameroonian context.376In order to do so, we have conceived a model starting from a literature survey andadjusted it on the basis of an exploratory research (16 interviews). Methodologically,the observations from the experiment (134 respondents) are operationalized usingcorrelation and regression analyzes. The results indicate that, in the decision makingprocess, the links between overall quality of accounting information, the use ofaccounting information, the company's size and the perceived usefulness isstatistically significant.However, for the assessment of credit risk, the use of accounting information is notstatistically significant as a variable factor of its perceived usefulness. We observe asresults that, if accounting information is considered useful, it is rather in terms ofdecision making in terms of the evaluation of credit risk. Furthermore, it was foundthat in big corporations business high quality accounting information is perceived asuseful in both dimensions.

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

隨著資訊科技的發展，會計資訊變得更具即時性與可及性。會計資訊的提供者可利用自動化系統即時產出財務報告，並進行線上財務報導；而會計資訊的需求者，也可利用網際網路不受時空限制的特性，擷取所需的資訊。會計資訊的及時性品質獲得重大改善，而針對異質性的資訊需求者，用更低成本的方式滿足其多元需求的可能性也大為增加。XBRL可說是近年來會計與資訊科技結合的一項重要進展。本論文將以我國會計資訊市場為背景，採用XBRL及其他相關資訊技術，開發出一套能提供異質性會計資訊使用者閱讀及查詢XBRL格式文件之資訊系統。 本研究以圍繞標準財務報導之客製化（Customization Around Standard Report, CASR）架構為藍本，並與客製化報導（Customized Financial Reporting, CFR）理論結合，完成以XBRL為資料格式的客製化財務報導系統（Customized Financial Reporting System, CFRS），俾驗證XBRL在我國會計資訊市場之技術可行性，並為異質性的資訊使用者創造附加價值。在外觀客製化方面，係透過客製化樣版的設計而達成；內容客製化的部分，則因採用XBRL資料格式及CFRS的系統功能，而實現並延伸了部分的內容客製化面向。 / Accounting information has become real-time and more accessible with the development of information technology. Providers of accounting information can use automatic systems to produce real-time financial reports and distribute them on the Internet; and users of accounting information can extract data freely from WWW (World Wide Web). Consequently, the timeliness of accounting information is greatly improved, and heterogeneous information users’ various demands could be satisfied. XBRL is an important achievement on the integration of accounting and information technology in the past few years. This paper uses XBRL and other information techniques to develop an XBRL-based information system for the heterogeneous users of Taiwan accounting information market to read and inquire XBRL documents. Our research is based on the architecture of the Customization Around Standard Report (CASR) model under the Customized Financial Reporting (CFR) theory. We have developed the Customized Financial Reporting System (CFRS) to verify the technical feasibility of XBRL in Taiwan accounting information market, and to create values for heterogeneous information users. We use customized style sheets for the customized presentation of accounting information, and implement several dimensions of content customization by using XBRL and CFRS’ s functionalities.