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tekhnearticle نقش حسابرسی در جامعه امروز: چشم انداز پرتغالی bjm de almeida
tbackground: since 2005, portuguese listed companies have experienced an important institutionalchange, the mandatory adoption of new accounting standards (ifrs/ias). european union regulation1606/2002 made compliance with ifrs mandatory for the consolidated accounts of companies withsecurities traded on a regulated market. existing literature suggests that accounting standards andcountry-specific characteristics affect the level of earnings management.objectives: therefore, the purpose of this paper is to analyze how accounting standards and the mandatoryadoption of ifrs/ias affect earning management in portuguese listed companies.methods: in order to do this, the paper analyze the evidence of earnings management, measured throughdiscretionary accruals, after the adoption of ias/ifrs by non-financial listed companies on euronextlisbon in the period 2005–2015. the dechow et al. (2003) econometric model will be used, and empir-ical results indicate that non-financial listed companies in portuguese stock exchange in the period2005–2015 show evidence of discretionary accruals as a proxy for earnings management.results: thus, the results suggest that after the adoption of ias/ifrs there are still indications of earningsmanagement in non-financial listed companies.conclusions: this research will achieve two distinct contributions. first, filling a gap at the national level,given that there was no such study, that considered the analyzed period, and second, the enrichment ofthe literature on this subject, since it shows that in a country of continental europe after the mandatoryadoption of ifrs earning management continues to exist.
Última atualização: 2017-11-04
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* پی بردن به موقعیت مالی واقعی نهادهای مالی کلیدی، از طریق حسابرسی یا روشهای دیگر.
*understand the true financial position of key financial institutions, through audits or other means.
Última atualização: 2016-03-03
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اینانند که از آنچه به دست آورده اند، نصیب و بهره فراوانی دارند، و خدا حسابرسی سریع است.
for such is a portion from what they have earned; and allah is swift at taking account.
Última atualização: 2014-07-03
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بخش 33 الزامات صریح در مورد نقش و تعهدات کمیته حسابرسی و حسابرس خارجی و حقوق و تعهدات حسابرس داخلی را ارائه می کند.
section 33 provides explicit requirements regarding the role and the obligations of the audit committee and the external auditor and the rights and obligations of the internal auditor
Última atualização: 2023-11-15
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تا [به این کیفیت] خدا هر کس را [به سبب] آنچه انجام داده کیفر دهد؛ یقیناً خدا حسابرسی سریع است.
in order that allah may repay each soul what it had earned; indeed allah spends no time in judging the account.
Última atualização: 2014-07-03
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