989 resultados para Estratégia corporativa
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Enfermagem (mestrado profissional) - FMB
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Incluye bibliografía.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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El presente documento constituye la tercera parte del proyecto “Gobernanza corporativa y desarrollo de mercados de capitales en América Latina”. En la etapa previa y en este estudio se analizan algunos aspectos del desarrollo de la gobernanza corporativa en el Brasil, Chile, Colombia, México y el Perú, asociados a la determinación de riesgo en la emisión de instrumentos de deuda corporativa. Además, se evalúa el papel de la banca de inversión y de las calificadoras de riesgo en el establecimiento de los costos de emisión de deuda corporativa y se analiza la creciente relevancia de los inversionistas institucionales como administradores de cuantiosos recursos, lo que se traduce en controles más eficientes del ente supervisor.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Pós-graduação em Psicologia - FCLAS
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The objective of this work was to identify a possible relation between corporate governance, through the structure of the boards of directors and the levels of earnings management of Brazilian public companies. The study is characterized as a descriptive, of a hypothetical-deductive nature, with quantitative approach guided by the estimation model proposed by Kang and Sivaramakrishnan (1995). The sample was comprised by 56 companies, analyzed in the period from 2011 to 2014. The information on the companies were extracted from Economatica databank. For the data analysis, we used multivariate techniques, such as Pearson correlation and panel data in POLS, Fixed Effects and Random Effects approaches. Furthermore, we applied the mean comparison test ANOVA. The results obtained show that, generally, the organizations tend to follow the profile of boards of directors recommended by the codes of corporative governance. However, the characteristics of the composition of the board, regarding its size and the duality of positions that are not yet sufficient to be considered capable of inhibiting the discretionary practice of the studied companies. Relative the control variables, only size and return on equity presented no significant relation with result management. It is important to highlight that literature point many factors that explain the different impacts caused by the formation of the administration board in different regions or countries. Among the factors pointed, we highlight the legal system of the country, the economic and political development, the importance of the capital market, and the level of accounting education.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)