Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets
نویسندگان
چکیده
منابع مشابه
Accounting Issues for Publicly Traded Gaming Companies
The expansion of gaming throughout the world has resulted in the emergence of large publicly traded corporations whose primary business activity is the operation of gaming facilities in various gaming jurisdictions. The availability of the public securities market has allowed gaming operators to expand and diversify operations into new markets and geographic locations. This article discusses ac...
متن کاملDetecting Accounting Frauds in Publicly Traded U.S. Firms: A Machine Learning Approach
This paper studies how machine learning techniques can facilitate the detection of accounting fraud in publicly traded US firms. Existing studies often mimic human experts and employ the financial or nonfinancial ratios as the features for their systems. We depart from these studies by adopting raw accounting variables, which are directly available from a firm’s financial statement and thereby ...
متن کاملfrom linguistics to literature: a linguistic approach to the study of linguistic deviations in the turkish divan of shahriar
chapter i provides an overview of structural linguistics and touches upon the saussurean dichotomies with the final goal of exploring their relevance to the stylistic studies of literature. to provide evidence for the singificance of the study, chapter ii deals with the controversial issue of linguistics and literature, and presents opposing views which, at the same time, have been central to t...
15 صفحه اولUsing the FASB’s Qualitative Characteristics in Accounting Policy Choices
Financial accounting standard setting involves making choices among alternative accounting methods. Accounting methods are multidimensional in nature, and each has many attributes which may be relevant for making a choice. The latest attempt to articulate relevant attributes appears in Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information (FASB ...
متن کاملthe role of russia in transmission of energy from central asia and caucuses to european union
پس ازفروپاشی شوروی،رشد منابع نفت و گاز، آسیای میانه و قفقاز را در یک بازی ژئوپلتیکی انرژی قرار داده است. با در نظر گرفتن این منابع هیدروکربنی، این منطقه به یک میدانجنگ و رقابت تجاری برای بازی های ژئوپلتیکی قدرت های بزرگ جهانی تبدیل شده است. روسیه منطقه را به عنوان حیات خلوت خود تلقی نموده و علاقمند به حفظ حضورش می باشد تا همانند گذشته گاز طبیعی را به وسیله خط لوله مرکزی دریافت و به عنوان یک واس...
15 صفحه اولذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Revista Contabilidade & Finanças
سال: 2012
ISSN: 1519-7077
DOI: 10.1590/s1519-70772012000100004