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The evaluation of going-concern is one of the most visible elements of the auditor’s reports. Usually the auditor is criticized about is incapacity of identified the going-concern red flags. The auditor report doesn’t have always the effects that we expect, but there is evidence of some effects and it is an additional element to be considered in the moment of a decision. For these reasons, some statically models have been developed to help auditors in the evaluation of going-concern. The Basle model, supported on capital risk based definition, has been used by the financial entities. The reality of industry and financial entities are different but they have commons points that justify the adoption of a similar model.So, we propose an application of a risk-based capital model for the industrial entities as an objective way t...
O nº 2 da Revista Estudos do ISCA – série IV – destina-se a continuar a desbravar o árduo caminho da divulgação de novas construções científicas da nossa e de outras comunidades académicas, com especial realce para os professores e investigadores do Brasil.Os artigos deste número constituem um contributo científico e técnico, em vários domínios da Gestão, da Contabilidade, das Normas Internacionais e das Metodologias de Ensino/Aprendizagem do modelo de Bolonha, nomeadamente, através de:- Divulgação da informação sobre combate à corrupção, nos Relatórios de sustentabilidade de empresas portuguesas;- Análise das estruturas de capital de PME portuguesas e r...
A estrutura de capital das empresas tem constituído, nas últimas décadas, um dos temas de maior interesse na área financeira. Fruto deste interesse surgem, desde o artigo publicado por Modiglianni e Miller (1958), vários estudos e várias teorias aplicadas a este domínio, inicialmente generalizadas às empresas de grande dimensão, e entretanto também aplicadas ao universo das PME.O presente trabalho tem como objectivo investigar a estrutura de capital das PME portuguesas, além de verificar se as práticas empresariais permitem validar os argumentos propostos pelas teorias financeiras explicativas da estrutura de capital.Baseados numa amostra de dados painel balanceada, para o período compreendido entre 2000 e 2005, os nossos resultados indicam que a...
This project discusses the Local Governance in Portugal and its future perspectives, the New Public Management, and its models, and also the institutional management model of the Local Municipalities and Municipal Companies in providing public services in Portugal. Thus, this new paradigm is grounded on the introduction of market mechanisms and on the adoption of private management tools, on the promotion of competition between providers of Services of General Interest, in view of improving the service for the citizen in increasing management efficiency and flexibility. Furthermore, it addresses the legal framework of both the local municipalities and decentralisation of responsibilities from the Central Power to the Local Power. On the other side, this project’s case study addresses/assesses/ and investigates the feasibility, th...
The application of Regulation EC 1606/2002 required the adoption of international accounting standards from the year 2005 for listed European companies. Implementations of this law, however supplemented by domestic law, important and innovative objectives are distinguished, such as increased transparency and comparability of financial statements at the international level, improving the functioning of the stock market to ensure the preparation of financial information in a common base, the reinforcement of the freedom of circulation of capitals in the market, increasing the confidence in financial markets and investor protection.The study covers the analysis of financial statements of non-financial firms of ISEQ-20, elaborated under the two standards, the Irish and the IASB, reported to the same day, examining whether the implementatio...
This study aims to conduct a survey on the theme of Organizational Justice and the evolution of their publications over the last 10 years (2001 - 2011), in Brazil, highlighting its relevance in the study of human behavior in organizations. For this, a survey was conducted bibliometric to check the amount of national publications through research in the annals of events (ANPAD and SemeAd) seeking to identify major themes, authors, methodology, sources of title, year of publication, etc.. The research showed that interest in Organizational Justice, in the last decade (2001-2011), is very limited in the number of articles in national events analyzed, cannot be considered a hot topic in national events (m = 1.5). Regarding the theme of Organizational Justice, was not found consensus among researchers about the types and amount of dimension...
According to standard finance, individual is characterized byperfect self-interest and perfect rationality. However, researchin the field of behavioural finance has shown that valueexpressive characteristics matter in investor choices, and investors are susceptible to a broad set of cognitive errors in their decisions.This study reports the empirical results of a survey addressedto 300 Portuguese subjects, whose purpose is to analyze ifinvestor behavior is affected by psychological traitsdocumented by the behavioral finance school.The major conclusion is that risk aversion is a pervasivecharacteristic of investor behavior. We also find some evidence for patriotism, loss aversion and overconfidence.Globally, the results indicate that investor’s attitudes anddecisions are influenced by psychological factors asdo...
The European Union has in recent decades the desire to achieve the accounting harmonization at the global level. Advanced to the harmonization of various economic and social policies, followed by several MS, under the necessity of companies, they appeal to finance scheduled capital. Regulation (EC) No. 1606/2002 of the European Parliament and the Council of 19 July 2002, aimed to make the preparation and presentation of international accounting standards for consolidated accounts of companies with securities admitted on regulated markets. Since the creation of the EEC were approved on accounting matters, four main Directives: Directive 78/660/EEC of 25 July 1978 (4th rd Directive) on the annual accounts of certain types of companies; Directive 83/349 / EEC of 13 June 1983 (7th rd Directive) on consolidated accounts; Directive 86/635/EE...
After the market domination are we facing a new era of State intervention?The crisis context clarifies the danger of globalization, the strength of the interactions between countries and institutions, fuels the discussion about the shapes and functions of the new Welfare Mix and demands the creation of new international systems of information: the System of National Accounts (SNA 2008), born in crisis, is the suitable model for analyzing and evaluating the performance of an economy.The European Union faces the appearance of hybrid modes of governance and opens the door of bailouts from the public sector to the financial system as a way of protecting - against the danger of the systemic crisis - the economic growth, the employment and the European Social Model. In fact, especially since 2007, the world is in face of strategies of financ...
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