income statement
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Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses.
... enable us to understand that there are new estimations of the income statement for the months still to occur in the year underway, of the ...
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Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses
Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to the organizational management process. The utility of the artifacts is questioned when the desired accuracy is missing. This research aims to identify the relationship between the artifact structure, the market assumptions, and the accuracy of the performance variables with a view to adapting...
... enable us to understand that there are new estimations of the income statement for the months still to occur in the year underway, of the ... -
The Usefulness of Operating Cash Flow for Predicting Business Bankruptcy in Medium-Sized Firms.
... -sized firms to provide such information in their cash flow statement. However, cash flow statements are not compulsory for small firms; ... firm to be one that cyclically generates more financial burden than income. And more recently, Davydenko (2007) argues that when the equity situation ...
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Value allocation to stakeholder employees and its effect on the competitiveness of the banking sector.
... , in turn, either reduces expenses with staff or increases income, which has a positive effect on financial performance (Athanasoglou, ... These data were gathered from the statement of added value and the reference form, respectively. The turnover ...
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Manezinho who makes good food: Restaurante do Costinha.
... group: large families, which generates more than half of its income. Although it is not a traditional restaurant, it managed to position ... importance of implementing management tools, such as the income statement of the exercise and the technical data sheet for food preparation ...
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Tributação na economia digital: limites e desafios
... Un- certain Tax P osition Statement. Department of the Treasury. 2018. Disponível em ... /2016/july/ifrs-ic/ias-12-inco - me-taxes/ap7-uncertainty-over-income-tax-treatments.pdf ... Acesso em 17 de fevereiro de 2019. POLIZELLI, Victor ...
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The attractiveness of investments in Brazilian railways.
... PIL program), independent of demand, the concessionaire has a fixed income. The objective of this work is to model a PPP independent of government ... and Administrative Expenses (SG&A) was collected in the Income Statement of the Railways, deducting from them the Depreciation of the Assets Base ...
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The multilevel effect of marketing activities on sales, revenue and profitability in a micro-enterprise.
... ) described in accounting information such as the company's income statement and balance sheet (Raman, Mantrala, Sridhar, & Tang, 2012). This ...
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Glossário
... income statement demonstrativo de resultados Vide conta de L&P § 13.7 ...
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Complexity In Drafting Financial Statements In Brazil
... Financial statements include the balance sheet, income statement, comprehensive income statement, statement in changes in net ...
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Lean development evaluation in small Brazilian company.
... Material motivation includes make money (increase income or become rich), resource availability, unemployment, envision of an ... Financial statement reports, result reports based in the product development, research and ...
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Technology environment and crowdfunding platforms in Brazil.
... of the company and its partners in the market; and proof of income (for individuals), which must be duly linked to an employer linked to the ... the net income that the proponent receives in their income statement ... In this context, crowdfunding emerges as a less bureaucratic and ...
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Elisão fiscal e valor da firma: evidências do Brasil
This paper investigates the relation between corporate tax avoidance and firm value in Brazil. Although one might expect that tax avoidance activities result in shareholder value generation, alternative theories suggest this is not always the case; implicit agency costs have been recently detected by the literature, may exceed the tax saving benefits, causing shareholder value destruction instead.
... from the state to the shareholders, through an increasing net income by the actual taxes amount saved ... However, the tax planning ... possibility by the managers and the lack of financial statement reliabilities, since the tax aggressiveness would be associated with the ... -
Tax Compliance: Factors that Influence Taxpayer Invoice Requests in Portugal.
... submit, in due time their tax returns with the real value of earned income and expenses that is fiscally accepted and supported, and they pay the ... may not remember their decisions when completing their income statement, they may not be totally sincere, or they may not be representative of all ...
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Determinants of the capital structure of small and medium sized Brazilian enterprises.
... This dataset has information on the following balance sheet and income statement items: current liabilities, current assets, long-term ...
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Network Centrality and Performance: Effects in the Automotive Industry.
... using the companies' annual reports on operating highlights or income statement data such as "Revenues" and "Net Income" values, available on ...
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Relação entre investimentos em intangíveis e produtividade total de fatores: um estudo do setor industrial brasileiro
O presente estudo teve como objetivo investigar a intangibilidade e a produtividade total de fatores (PTF) e verificar a relação de causalidade entre essas duas variáveis no setor industrial brasileiro. Para tanto, as variáveis foram analisadas por meio do teste de causalidade de Granger. Os resultados dos testes de causalidade de Granger apontaram que dos doze setores analisados, dois...
... PRODUCTIVITY GROWTH IN LATIN AMERICA OVER THE LONG RUN. Review of Income and Wealth, v. 57, n. 2, p. 203-223, Jun 2011. ISSN 0034-6586. Disponível ... H. Accounting for Intangible Assets: There is Also an Income Statement. Abacus-a Journal of Accounting Finance and Business Studies, v. 45, n. 3, ... -
Loss Reserve Error in the Brazilian Insurance Market: empirical evidence of the response to economic and tax regulations.
... ), the amounts recorded in such reserves directly affect the net income of insurers and, therefore, the equity used for measuring their solvency, ... from the IRPJ and CSLL expense taken from the insurer's Income Statement in order to find the value of the expense without the effect of the ...
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Control structure and financial performance: An analysis of listed and delisted Brazilian companies negotiated in Brazil and in the USA/Estrutura de controle e performance financeira: Uma analise de empresas brasileiras listadas e deslistadas, negociadas no Brasil e nos Estados Unidos.
... Basic data on control structure, Balance Sheet, Income Statement, and more, are extracted from Economatica. Data on the ADR's ...
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Hockey stick phenomenon: supply chain management challenge in Brazil.
... the impacts of the sales spike on various lines of the company's income statement. It showed that for the manufacturer there is, in the long term, ...
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Government extends income tax exemption to more workers, pensioners
... under current legislation (Social Security, dependents, alimony) will not be harmed in their deductions, in the case of a complete [income] statement."The rules governing the change are part of the provisional presidential decree 1,206/2024, sent to Congress on Tuesday. It changes the values of the ...
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Determinants of the Capital Structure of Small and Medium Sized Brazilian Enterprises
This research investigates the determinants of the capital structure of small and medium enterprises (SMEs) using a unique database that includes over 19,000 Brazilian firms and spans 13 years of data. The econometric analysis employs the System Generalized Method of Moments estimator (GMM-Sys) and two strong results emerge: (a) profitability is negatively related to leverage, and (b) asset...
... This dataset has information on the following balance sheet and income statement items: current liabilities, current assets, long-term ... -
Determinants of Dividends in the Telecommunications Sector.
... much more on the company's cash / liquidity position than on the income statement (profitability) ... Also, Kato, Loewenstein, and Tsay (2002) ...
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Mensuração e reconhecimento contabilístico dos ativos biológicos: um estudo de caso
O setor agrícola continua a desempenhar um papel fulcral na economia e na sociedade portuguesa. É, também, um setor com especificidades que representam grandes desafios para a contabilidade, de que são exemplo os ciclos de produção, a atribuição de custos entre diferentes períodos, o tratamento de informação sobre animais vivos e plantas. A International Accounting Standard (IAS) 41 Agricultura...
... extracted from the balance sheets, the balance reports, the income statement and the interview content allowed verifying that the company ... -
Hockey Stick Phenomenon: Supply Chain Management Challenge in Brazil
The objective of this study is to investigate a phenomenon that occurs in Brazil, specifically the spike in demand at the end of the sales period, known as the hockey stick phenomenon. This analysis will encompass the causes as well as the impacts of this phenomenon, in a way that allows alternative policies to be evaluated. Data was collected from a Brazilian branch of a large multinational in...
... the impacts of the sales spike on various lines of the company’s income statement. It showed that for the manufacturer there is, in the long term, ...