equity definition
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A model to assess the relationship between management opportunism and auditor reaction. Simulation on financial restatements and on a sample of Brazilian companies listed on NYSE.
... is viewed in net income, earnings per share, and shareholders' equity. Technical restatements do not imply quantitative effects but ... Authors' Contributions ... Adela Deaconu: Definition of research problem; Development of hypotheses or research questions ...
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Intangible Assets and Superior and Sustained Performance of Innovative Brazilian Firms
According to the Resource-Based View, the nature of the resources, competences and knowledge accumulated by firms are the major causes of variation in business performance. In view of the importance attributed to intangible assets, the purpose of the present study was to investigate whether innovative firms with superior and sustained performance and firms without superior and sustained...
... This is the definition adopted in our study ... Regardless of the nomenclature and ... reforestation, negative goodwill, expenditure on acquisitions and equity, brands, allowance for losses ... Human-centered assets Acquisition of ... - Which Factors Matter to Investors? Evidence from Brazilian Mutual Funds.
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Network Centrality and Performance: Effects in the Automotive Industry.
... These ties were categorized and henceforth treated as ESO (equity stake ownership), T&PA (technical and parts alliance), CA (contract ... Authors' Contributions: ... 1st author: Definition of research problem; Development of hypotheses or research questions ...
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Accounting Conservatism and the Market Value of Cash Holdings in Brazil.
... at the end of the fiscal year as the sum of the market value of net equity and the book value of short-and long-term debts; E is earnings before ... Authors' contributions: ... 1st author: Definition of research problem; Development of hypotheses or research questions ...
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Analysis of Bitcoin's Impact on the Efficiency of a Diversified Portfolio for Brazilian Investors.
... "Bitcoin and other virtual currencies are encompassed in the definition and properly defined as commodities." ... Based on data from 2013 to 2015, ... Finally, Lopes & Furtado (2006) discussed the inclusion of private equity and venture capital fund quotas in the investment portfolios of private ...
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Voluntary disclosure in the context of convergence with International Accounting Standards in Brazil.
... in the context of Brazilian capital market, contributed to the definition of content of voluntary disclosure index proposed in this research. In ... investigated the influence of corporate governance in the cost of equity in Brazilian companies from 2007 to 2010. He explained that the ...
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The role of gender in mitigation and adaptation to climate change in Cape Verde
O tema deste trabalho refere-se à contribuição de gênero na mitigação e adaptação às mudanças climáticas em Cabo Verde. Partindo da seguinte questão: de que maneira a igualdade de gênero contribui na eficácia das estratégias de mitigação e adaptação às mudanças climáticas em Cabo Verde? Entende-se que a promoção da igualdade de gênero pode levar a uma maior eficácia das estratégias de mitigação e
... 1.1 Definition concepts: climate change, gender, mitigation, and adaptation ... Integrating gender into policies, programs, and projects enhances equity and equality, thereby strengthening society’s capacity to adapt to ... -
Determinants of Structure of Corporate Governance Disclosure in Portugal/Determinantes da divulgacao de informacao sobre a estrutura de governanca das empresas portuguesas/Determinantes de la divulgacion de la estructura de gobernanza corporativa en Portugal.
... The definition of corporate governance has been associated with the "principal-agent" or ... into the official securities market and PSI-20 index, return on equity (ROE) as well as year dummies for controlling time (YEAR2:2006; YEAR3: ...
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Endogeneity in panel data regressions: methodological guidance for corporate finance researchers.
... are relatively highly leveraged, while others use relatively more equity capital to finance their activities (e.g., Fama & French, 2002). Other ... ), [y.sub.it - 1] would be included among the regressors and, by definition, [y.sub.it - 1] is not a strictly exogenous variable. However, the methods ...
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Intangible assets and superior and sustained performance of innovative Brazilian firms.
... This is the definition adopted in our study ... Regardless of the nomenclature and definitions ... reforestation, negative goodwill, expenditure on acquisitions and equity, brands, allowance for losses. Human-centered assets Acquisition of ...
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Crime in the eyes of islamic jurisprudence and criminology
Crime is a modern legal term and its nature is different and distinct from religious or judicial sins. Throughout the lexicon and dictionary of the legal terminology and criminology, in terms of the meaning, there is no lexis or word more complicated than of the term crime or misdemeanor. In the law literature and world the comprehensive term of "crime" is used and punishment is foreseen for its...
... The definition of crime and offense or delinquent conduct is determined by the legal laws ... other divine religions is to provide justice and impartiality and equity in this world and accordingly it’s the foundation of all religious laws ... -
Corporate governance mechanisms and intellectual capital.
... Botosan, C. A. (1997). Disclosure level and the cost of equity capital. Accounting Review, 72(3), 323-349 ... Bozzolan, S., Favotto, ... Definition of research problem [check] 2. Development of hypotheses or research ...
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Rating changes and the impact on stock prices.
... (2014). The cross-section of credit risk premia and equity returns. The Journal of Finance, 69(6), 2419-2469 ... Glascock, J. L., ... Definition of research problem [check] [check] [check] 2. Development of hypotheses ...
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(CAPM x Lower Partial Moments in Brazilian and American Markets)/Comparacao CAPM x Modelos Lower Partial Moments nos Mercados Brasileiro e Americano.
... Tal dicotomia ficou conhecida como Equity Premium Puzzle (EPP) ... Catalao and Yoshino (2006) testaram o Equity ... and Stiglitz, J. E. (1970). Increasing risk: I. a definition. Journal of Economic Theory, 2(3):225-243 ... Rubinstein, M. (1976). The ...
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Seasoned Sailors: Can MNEs Learn with Troubled Institutional Environments?
In the present study, we examine the manner in which firms’ experiential learning in challenging institutional environments shapes their entry strategies in subsequent international acquisitions targeting comparable contexts. Specifically, our research delineates the nexus between the institutional expertise firms garner from operations in countries characterized by deficient institutional...
... Partially owned subsidiaries not only offer shared equity stakes but also possess governance features conducive to the tacit ... Philp, M. (2016). Corruption definition and measurement. In M. Philp (Ed.), Measuring corruption (pp. 61-72) ... -
Referências
... GRABOWSKI, Alex. The Definition of Investment under the ICSID Convention: A Defense of Salini. Chicago ... HARVARD. The Meaning of “Clean Hands” in Equity. Harvard Law Review, Vol. 35, No. 6, April 1922, p. 754-757. Disponível ...
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Technology environment and crowdfunding platforms in Brazil.
... entities), in which the borrowers' cash flows as well as their equity are evaluated; in some cases, balance sheets are also requested in order ... consensus around the importance of platforms, a comprehensive definition is far from being built amid different emphases. Breidbach and Brodie ...
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The organizational restructuring performative act under shareholder value management ideology.
... , operational cash flow, total capital return (RT) and return on equity (ROE). The publication of Corp's results by means of these listings in its ... Definition of research problem [check] [check] 2. Development of hypotheses or ...
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The Neoliberalism and the Crisis of Critical Legal Studies/ O neoliberalismo e a crise dos Critical Legal Studies.
... Kelsen's definition of the legal norm as a coercive command aimed at social pacification ... turn, argues that the concepts of "participatory democracy" and "equity", repeatedly invoked by crits as opposed to the liberal order, remain ...
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Telemedicina , Telessaúde e e-Saúde : conceitos , desafios e oportunidades
... pautados em 6 dilemas éticos: trust; privacy; ownership; dignity; equity; proportionality ... 39 Por dilema ético, o consórcio – ... (M = Medline, W = Wilson Business Abstracts, G = Google) Definition ... 1 1999 Mitchell [42] (G) ... A new term needed to describe the ...
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Novas tecnologias e direitos reais: virada hermenêutica e possibilidades entre Blockchain e smart cities
Não obstante pouco influenciado pelas transformações advenientes do avanços tecnológicos pós-industriais, o Direito das Coisas e suas categorias jurídicas – a propriedade privada, em especial – são aplicadas pelo intérprete para solucionar questões jurídicas hodiernas ensejadas pelo desenvolvimento técnico-científico, porém numa censurável postura de superutilização da tutela jurídica...
... definition of the word “property” and cases and statutes involving such issues as ... resources—that is, raising funds by providing services or issuing equity, and spending them on needed resources, such as processing power or ... -
Does good corporate governance pay off in the long run? Evidence from stock market segment switches in Brazil/Governanca corporativa compensa no longo prazo? Evidencia a partir de mudancas no segmento no mercado acionario brasileiro.
... their cost of capital is lower and their incentives to issue more equity are higher. The coefficient of Post in column (3) indicates that the beta ... 7/27/2016 2016 No Table 11 Description of variables variable definition Daily stock price daily closing price of stocks. AR abnormal return = raw ...
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Institutional relations in state-owned enterprises
... submitted to it, nor in the exercise of their powers or in the definition of public policies”105 ... The logic behind this legal device is that ... of their resources from an accounting, financial, operational and equity standpoint” ... 105 This idea is reinforced by articles 49 and 50 of ...
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Determinants of Delays in Corporate Reorganizations.
... for unsecured creditors are more closely aligned with those for equity holders. Therefore, it is logical to propose modifications that prevent ... Definition of research problem [check] [check] 2. Development of hypotheses or ...