Discretionary Costs
Mostrando 1-9 de 9 artigos, teses e dissertações.
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1. Custos de Agência e Estrutura de Controle em Empresas Petrolíferas
Resumo Este estudo se propõe a analisar a influência da participação estatal no controle de empresas petrolíferas listadas em bolsas americanas sobre os seus custos de agência, levando em conta características destas companhias. Os resultados indicam que empresas com participação estatal tendem a apresentar maiores custos de agência que seus pares
Rev. adm. contemp.. Publicado em: 15/08/2019
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2. Sticky Costs Behavior and Earnings Management
RESUMO O estudo teve por objetivo analisar a relação entre o comportamento assimétrico dos custos e a prática de gerenciamento de resultados de empresas brasileiras. A metodologia refere-se à pesquisa descritiva, documental e quantitativa. A amostra compreendeu 160 empresas brasileiras listadas na BM&FBovespa, entre os períodos de 2008 a 2017. Para a a
BBR, Braz. Bus. Rev.. Publicado em: 2019-06
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3. Business cycles and earnings management strategies: a study in Brazilian public firms,
RESUMO Este estudo contribui para a literatura que trata da influência de fatores macroeconômicos sobre a qualidade das informações contábeis, pois analisa as estratégias de gerenciamento de resultados contábeis das firmas, identificando, especificamente, comportamentos discricionários distintos entre os ciclos econômicos: 1) níveis diferentes de g
Rev. contab. finanç.. Publicado em: 10/01/2019
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4. Democracia, partidos e eleições: os custos do sistema partidário-eleitoral no Brasil.
This study addresses the financing system of electoral campaigns from the analysis of the rules that guide the funding of political parties in Brazil. Taking the 2006 general elections as a reference, it seeks to measure the amount of resources spent for the financial structuring of parties and elections, and determine the public benefits offered by the syst
Publicado em: 2009
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5. Product mix decision: comparing theory of constraints, activity based costing, general model and discretionary cost considered discretionary cost. / Decisão de mix de produtos: comparando a teoria das restrições, o custeio baseado em atividades e o modelo geral com a utilização de custos discricionários.
The optimal product mix selection must consider internal and external factors of a manufacturing company. The external ones are mainly products prices, industry competition, substitute and complementary products, distribution channels, industrial location, and government taxes among others. The internal factors are related mainly to the use of the industrial
Publicado em: 2008
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6. Custeio alvo na indústria brasileira de autopeças / Target cost in the Brazilian autoparts industry
Target Costing, developed within the Japanese business environment, had a significant expansion in the Western arena during the decade of 1990. However, some studies identified that the model had to be adapted in order to operate under conditions different than those for which it had originally been developed; additionally, it was identified that companies d
Publicado em: 2008
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7. Manipulation of accounting information: a theoretical and empirical analysis on the operational models of earnings management detection / Manipulação das informações contábeis: uma análise teórica e empírica sobre os modelos operacionais de detecção de gerenciamento de resultados
This research aims to investigate the theoretical and empirical validity of operational models to measure discretionary accruals used in the detection of earnings management. Initially, accounting information and its importance in business valuation and in the establishment of contractual relations are presented and discussed, as well as the accounting measu
Publicado em: 2007
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8. Three Policy Issues in Deciding the Cost of Nursing Home Care: Provincial Differences and How They Influence Elderly Couples' Experiences
Nursing home care is subsidized in all Canadian provinces, but residents must personally contribute to the cost. This paper explores policy issues that have led to differences in costs of nursing home care among provinces, and how policy and cost differences influence the experiences of married couples when one spouse requires nursing home care. The paper is
Longwoods Publishing.
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9. Evaluating the federal role in financing health-related research
This paper considers the appropriate role for government in the support of scientific and technological progress in health care; the information the federal government needs to make well-informed decisions about its role; and the ways that federal policy toward research and development should respond to scientific advances, technology trends, and change
The National Academy of Sciences of the USA.