O objetivo final deste trabalho foi verificar se havia diferenças significativas nos índices contábeis das empresas sustentáveis em relação a outras companhias equivalentes não reconhecidas como sustentáveis. O Índice de Sustentabilidade Empresarial (ISE) da BM&FBovespa foi o critério selecionado para separação da amostra em empresas sustentáveis ou não. Os indicadores contábeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contábil) e retorno (ROA, ROE, giro do ativo, margem líquida), conforme revisão da literatura. Foram analisadas, individualmente, companhias do setor de energia elétrica e do setor bancário, além de ter sido realizada uma análise sem divisão setorial para a carteira 2008/9 do ISE. Para verificação da diferença de médias entre os grupos foi utilizado o teste de Mann-Whitney. Os resultados, de maneira geral, e feitas as devidas considerações sobre a metodologia utilizada e período estudado, indicam que não há diferenças, captadas pelos indicadores contábeis selecionados, entre as empresas sustentáveis e as que não são assim consideradas. / The purpose of this study was to determine whether there were significant differences in accounting indexes when comparing sustainable enterprises and other similar companies which are not considered as sustainable ones. The Corporate Sustainability Index (ISE Índice de Sustentabilidade Empresarial) of the BM&FBovespa was the criteria selected to separate the sample in sustainable companies or not sustainable ones. The accounting indexes were separated in two types: risk (dividend payout, percentage growth of assets, financial leverage, current ratio, asset size, variability in earnings, accounting beta) and return (ROA, ROE, asset turnover, net margin). We analyzed, individually,electric power sector companies and those from the banking sector, besides analyse the entire portfolio from 2008/9 of the ISE, including all the sectors. In order to verificate the mean difference between the groups Mann-Whitney test was used. The results, after the considerations about the methodology and period of the study, indicate that there are no differences, captured by the selected accounting indexes, between sustainable companies and the other ones.

The main objective of the thesis is to set certain limits of financial statements manipulation within Czech accountancy legislation. The autor focused on answers for the questions: ?What are acceptable limits of financial statement manipulation? and ?It is possible to set these limits?? The dissertation thesis searches for answers to the following question: ?What are the results of manipulated financial statements?? when assessing the financial health of a business entity and the predicative abilities of financial statements. The thesis includes a case report of Windows dressing creative accountancy practices and off-balance financing for two variants of possible manipulation of financial statements in connection to different results of financial health assessment of those two variants in the business entity. This dissertation thesis deals with the specific interpretation of accountancy data. Its second line deals with understanding of financial statement preparation and intents of those who prepare them. This dissertation thesis summarizes outcomes of possibility and limits of manipulated financial statements and their identification.

O objetivo final deste trabalho foi verificar se havia diferenças significativas nos índices contábeis das empresas sustentáveis em relação a outras companhias equivalentes não reconhecidas como sustentáveis. O Índice de Sustentabilidade Empresarial (ISE) da BM&FBovespa foi o critério selecionado para separação da amostra em empresas sustentáveis ou não. Os indicadores contábeis analisados foram divididos em duas categorias: risco (taxa de pagamento de dividendos, crescimento percentual do ativo, alavancagem financeira, liquidez corrente, tamanho do ativo, variabilidade do lucro, beta contábil) e retorno (ROA, ROE, giro do ativo, margem líquida), conforme revisão da literatura. Foram analisadas, individualmente, companhias do setor de energia elétrica e do setor bancário, além de ter sido realizada uma análise sem divisão setorial para a carteira 2008/9 do ISE. Para verificação da diferença de médias entre os grupos foi utilizado o teste de Mann-Whitney. Os resultados, de maneira geral, e feitas as devidas considerações sobre a metodologia utilizada e período estudado, indicam que não há diferenças, captadas pelos indicadores contábeis selecionados, entre as empresas sustentáveis e as que não são assim consideradas. / The purpose of this study was to determine whether there were significant differences in accounting indexes when comparing sustainable enterprises and other similar companies which are not considered as sustainable ones. The Corporate Sustainability Index (ISE Índice de Sustentabilidade Empresarial) of the BM&FBovespa was the criteria selected to separate the sample in sustainable companies or not sustainable ones. The accounting indexes were separated in two types: risk (dividend payout, percentage growth of assets, financial leverage, current ratio, asset size, variability in earnings, accounting beta) and return (ROA, ROE, asset turnover, net margin). We analyzed, individually,electric power sector companies and those from the banking sector, besides analyse the entire portfolio from 2008/9 of the ISE, including all the sectors. In order to verificate the mean difference between the groups Mann-Whitney test was used. The results, after the considerations about the methodology and period of the study, indicate that there are no differences, captured by the selected accounting indexes, between sustainable companies and the other ones.

The goal of the diploma thesis is to performe analysis of financial statements of particular company. The theoretical part of thesis describes the process over financial statements preparation in line with Czech Accounting Law requirements. Practical Application part analyses financial statements of particular company in detail based on actual data.

The thesis contains the transformation of the financial statements according to Czech accounting legislation of business corporations XY, Ltd. to the financial statements that are in accordance with International Financial Reporting Standards. The thesis is dividend into 3 parts. The first part of the theoretical basis, which explains the differences between the Czech accounting legislativ and IFRS. Selected differences are chosen based on items in the financial statements of the company, the resulting differences are also used to work in the sekond part of the thesis. In the practical part is an analysis of the financial statements of the company. Based on the comparing of the Czech and the International standards are given the ganges that are necessary to transfer the financial statements. In conclusion the thesis is to evaluate the problems and impact on the corporation.

The work is focused on using bankruptcy models and appropriate selected indicators on the data set used, and it identifies how crucial it can be for an enterprise to use an inappropriate model or indicators to decide whether to enter into liquidation or insolvency, and how these business aid indicators can prevent larger business damages that would occur if the risk was ignored. It adds value to controlling activities and can influence the possible prediction of the development of financial problems in the enterprise. Selected models and indicators are tested on a database of companies, which is divided into two groups - bankruptcy and non-bankruptcy. It compares the results of the model evaluation by including the gray zone intervals in the calculation with the results when these intervals are removed. The individual models' reliability is tested both on individual groups and in individual years 2013 to 2017. Selected indicators are tested on the bankruptcy group, which best correlates with reality and confirms the correct selection of indicators for possible prediction of bankruptcy

The topic of the thesis is " Risk management options for accounting errors and accounting fraud". The accounting should correspond to the actual situation, which should be displayed in a comparable manner and with the prescribed accounting methods. All financial statement items must be displayed faithfully and fairly. Honesty is associated with the use of accounting methods. When an entity uses accounting methods correctly, it can be stated that accounting is not only true but also fair. However, there are different valuation methods, and each method can lead to a different result. Therefore, it can be assumed that in practice there may also be purposeful manipulation. The aim of this thesis is to determine by means of detection models whether there are accounting manipulations with accounting statements for companies that have transport as their main activity according to CZ-NACE and at the same time evaluate the ability to detect accounting manipulations of these models. For detection and evaluation of possible accounting manipulations, selected detection models were used - Jones's non-discriminatory accrual, Beneish model and CFEBT model. As a complement to the detection model, the modified Taffler model, and the IN99 model were counted to determine the financial health of the entities in the sample.

Submitted by Geyciane Santos (geyciane_thamires@hotmail.com) on 2015-10-27T13:47:11Z No. of bitstreams: 1 Dissertação - Clilson Castro Viana.pdf: 1758385 bytes, checksum: 3c9d7855fa078313b279a9ead47774c6 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:24:26Z (GMT) No. of bitstreams: 1 Dissertação - Clilson Castro Viana.pdf: 1758385 bytes, checksum: 3c9d7855fa078313b279a9ead47774c6 (MD5) / Approved for entry into archive by Divisão de Documentação/BC Biblioteca Central (ddbc@ufam.edu.br) on 2015-10-27T19:35:03Z (GMT) No. of bitstreams: 1 Dissertação - Clilson Castro Viana.pdf: 1758385 bytes, checksum: 3c9d7855fa078313b279a9ead47774c6 (MD5) / Made available in DSpace on 2015-10-27T19:35:04Z (GMT). No. of bitstreams: 1 Dissertação - Clilson Castro Viana.pdf: 1758385 bytes, checksum: 3c9d7855fa078313b279a9ead47774c6 (MD5) Previous issue date: 2014-04-23 / Não Informada / The overall objective of the study was to examine the effects of depreciation in accounting, and asset information from a Higher Education Institution in Amazonas and subsequent disclosure by the Theory of Legitimacy Accounting. The chosen method was a case study of descriptive and explanatory, through the application of prevailing NBC T SP, Manual de Contabilidade Aplicado ao Setor Público, and national and international accounting theory relating to the measurement, valuation and disclosure of fixed assets. Still methodologically methods were employed questionnaire and checklist files and records in the database, using the built assets in the period 2008-2013. Justification the research found harboring both reflexes that have postings in the financial statements and reports, as about decision making, planning, control equity, transparency, better planning and use of permanent assets – one of the objectives it proposes the new asset Accounting. As a result of the work, were identified in the institution variables affecting depreciation, as rates lower than the standard adopted by the central organs of accounting depreciation. Thus, we proposed a compatible fitness for reliable fair value basis depreciation model: impairment test, using the methodology of depreciable current cost reduction for impairment, which achieved total amount of R$ 2.6 million, which represents 2.7% of the value of the movable historical cost accounting 31.12.2013. Finally, it was found that the accounting impact of the depreciation in the financial statements and disclosures are significant and in the order of 9.3 million dollars for the competence of 2013, which negatively affected the fixed assets at 34.5% of history of depreciable movable and 31.3% of the historical value of movable property in general. The positive result for the year was reduced by 28% with depreciation and impairment. The postings and reviews reveal momentary loss accounting for full jurisdiction, determining the precise costs of Institution and Legitimacy Theory applied to the public sector, which requires more attention. This is because the releases and disclosures on fixed assets can provide better interpretation citizens and users in general with regard to social about the real value of fixed assets depreciation combined with control. Thus, greater transparency of this data can be a potential source of information to facilitate an understanding of how long an asset has the potential to offer benefits for full conditions; same as on the local Institution giving cause more or less damage impairment, raising those most usual sources and condition every year, and also about the current book value of each class and/or active individual mobile. / O objetivo geral do estudo consistiu em analisar os efeitos da depreciação na informação contábil-patrimonial de uma Instituição de Ensino Superior no Amazonas, e consequente evidenciação pela Teoria da Legitimação Contábil. O método escolhido foi o estudo de caso descritivo e explicativo, por meio da aplicação das NBC T SP vigentes, do Manual de Contabilidade Pública, e da teoria contábil nacional e internacional referente à mensuração, avaliação e evidenciação dos ativos imobilizados. Metodologicamente ainda se empregaram métodos de questionário, checklist e registros em arquivos e banco de dados, utilizando os bens incorporados no período de 2008 a 2013. A justificativa da pesquisa encontra guarida tanto nos reflexos que as contabilizações terão nas demonstrações contábeis e relatórios, quanto acerca da tomada de decisão, planejamento, controle patrimonial, transparência, planejamento e melhor uso dos bens permanentes – Um dos objetivos que se propõe a nova Contabilidade Patrimonial. Como resultado do trabalho, identificaram-se na Instituição variáveis que afetam a depreciação, como taxas de depreciação menores do que as adotadas por padrão pelos órgãos centrais de contabilidade. Deste modo, propôs-se um modelo de depreciação compatível com a adequação à base confiável de valor justo: impairment test, através do uso da metodologia de custo corrente depreciável para redução de impairment, o qual obteve valor total de R$ 2,6 milhões, o que representa 2,7% do valor de bens móveis a custo contábil histórico em 31.12.2013. Por fim, apurou-se que o impacto contábil da depreciação nas demonstrações contábeis e evidenciações é expressivo, e na ordem de 9,3 milhões de Reais para a competência de 2013, o que afetou negativamente o ativo imobilizado em 34,5% do valor histórico de bens móveis depreciáveis e 31,3% do valor histórico de bens móveis em geral. O resultado positivo do exercício foi reduzido em 28% com depreciações e impairment. As contabilizações e avaliações revelam momentâneo prejuízo à contabilidade por competência integral, à apuração precisa dos custos da IES e à Teoria da Legitimidade aplicada ao setor público, que requer mais atenção. Isto porque os lançamentos e evidenciações sobre patrimônio imobilizado podem proporcionar melhor interpretação aos cidadãos e usuários em geral no tocante ao controle social acerca do valor real dos ativos imobilizados combinadas com a depreciação. Assim, maior transparência destes dados pode ser potencial fonte de informações para facilitar o entendimento sobre quanto tempo um ativo tem potencial de oferecer seus benefícios em condições plenas; mesmo como sobre os locais na IES que dão causa a mais ou menos danos por impairment, levantando aquelas fontes mais usuais e o estado de conservação ano a ano, e também acerca do valor contábil atual de cada classe e/ou ativo móvel individual.

Submitted by Marlene Aparecida de Souza Cardozo (mcardozo@pucsp.br) on 2016-12-19T14:49:17Z No. of bitstreams: 1 Regina Santos Almeida.pdf: 1744523 bytes, checksum: 42d0736188b66e13c4a996c3cd426df9 (MD5) / Made available in DSpace on 2016-12-19T14:49:17Z (GMT). No. of bitstreams: 1 Regina Santos Almeida.pdf: 1744523 bytes, checksum: 42d0736188b66e13c4a996c3cd426df9 (MD5) Previous issue date: 2016-12-01 / The publication of the Law 11.638/2007, replaces the statement of sources and uses of funds by the statement of cash flows (DFC). At first the research presents the concept, the objectives of financial statements with a greater emphasis on the statement of cash flow, the research object, with its components from operating activities, investing and financing, the development of methods of demonstration we discuss the cash flow and demonstrates the viability of the financial analysis based on DFC were calculated and interpreted the extracted quotients of reports published by companies available on the Anac website, Azul Airlines, Avianca Brazil, Gol Linhas Aereas and TAM Airlines, for two consecutive years of 2014 and 2013. the indexes are classified into four categories: 1st category quotients box cover, 2nd quotients category of quality of the result, 3rd quotients category Capital expenditures and 4th category returns of cash flows, whose purpose varies the evaluation of the enterprise liquidity to determine the cash return rates / A publicação da lei nº 11.638/2007 substitui a demonstração das origens e aplicações de recursos pela demonstração de fluxos de caixa (DFC). A princípio, a pesquisa apresenta o conceito e os objetivos das demonstrações contábeis com ênfase maior na demonstração de fluxo de caixa – objeto da pesquisa – e seus componentes da atividade operacional de investimento e financiamento. Aborda os métodos de elaboração da demonstração do fluxo de caixa e demonstra a viabilidade da análise financeira com base na DFC. Foram calculados e interpretados os quocientes extraídos dos relatórios publicados pelas companhias Azul Linhas Aéreas, Avianca Brasil, Gol Linhas Aéreas e TAM Linhas Aéreas, disponíveis no site da Anac, para dois anos consecutivos; 2013 e 2014. Os índices são classificados em quatro categorias: 1ª quocientes de cobertura de caixa; 2ª quocientes de qualidade do resultado; 3ª quocientes de dispêndios de capital e 4ª retornos do fluxo de caixa, cuja finalidade varia a avaliação da liquidez do empreendimento até a determinação das taxas de retorno de caixa

The aim of the thesis is to generally approach the financial analysis with focus on the models of summary assessment of a company (i.e. bankruptcy models and creditworthy models). In the practical part the financial analysis of the company Severočeská energetika, a.s., was performed for the period 2001 - 2006 by means of horizontal and vertical analysis of accounting statements, by means of ratio indicators and bankruptcy and creditworthy models including comparison of the results of the individual methods used.