Relevant bibliographies by topics / Business enterprises ??? Accounting ??? Brazil

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Business enterprises ??? Accounting ??? Brazil'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Business enterprises ??? Accounting ??? Brazil"

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Bianchi, Massimo, Joshua Onome Imoniana, Laura Tampieri, and Jelena Tesic. "Comparing the role of managerial control in micro family business start-up in Bosnia Herzegovina, Brazil and Italy." Corporate Ownership and Control 7, no. 2 (2009): 224–37. http://dx.doi.org/10.22495/cocv7i2c1p5.

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This paper compares the role of managerial control in Micro, Small and Medium Enterprises (MSMEs) startup in Bosnia Erzegovina, Brazil and Italy respectively in the district of Banja Luka, San Caetano and Forlì-Cesena. The main reason for this emergent topic is the survey carried out in the various countries that shows that informal controls outweighs the formal controls in the MSME and that there is a good evidence that such businesses are family owned. The most interesting result of the research was the discussion on MSMEs control system that is interwoven by the role and features of manager
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Mendes-da-Silva, Wesley, Theodore E. Christensen, and Vernon J. Richardson. "Determinants of internet financial disclosure in an emerging market: lessons from Brazil." Corporate Ownership and Control 5, no. 2 (2008): 379–92. http://dx.doi.org/10.22495/cocv5i2c3p7.

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Disclosure transparency is one of the pillars of good corporate governance. Moreover, the digital age has produced a dramatic shift in the corporate communication paradigm. As a result, companies increasingly use the Internet as a means of disseminating and disclosing financial information to shareholders, analysts and other interested capital market participants. This research examines the determinants of voluntary disclosure of financial information on the Internet by Brazilian firms. Cross-sectional analyses based on 291 non-financial companies listed on the São Paulo Stock Exchange in 2002
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De Amorim Braga, Fabrício Jose, Fabiano De Souza Silvestre, and Ualison Rébula Oliveira. "Analysis of individual micro-entrepreneur vision from the perspective of financial management." Brazilian Journal of Operations & Production Management 15, no. 2 (2018): 182–92. http://dx.doi.org/10.14488/bjopm.2018.v15.n2.a2.

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In the business world, the management of an organization calls for the development of information to support decisions. However, this is not a reality for a significant part of micro and small enterprises in Brazil, as several studies have shown. On this theme, with a focus on individual micro-entrepreneurs, the present study investigated how these businesspeople manage their finances and development. Methodologically, the study was supported by field research with 21 entrepreneurs in different business segments from the city of Volta Redonda (Rio de Janeiro state). Results indicated that 19%
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Aharoni, Yair. "State-Owned Enterprises in High Technology Industries: Studies in India and Brazil." Journal of International Business Studies 19, no. 3 (1988): 512–17. http://dx.doi.org/10.1057/jibs.1988.47.

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Tontini, Gérson, Luciano Castro de Carvalho, Nair Fernandes da Costa Schlindwein, and Victor Tomarevski. "Maturity model of procurement and supply management in small and medium-size enterprises." International Journal of Quality and Service Sciences 8, no. 3 (2016): 315–33. http://dx.doi.org/10.1108/ijqss-04-2016-0036.

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Purpose The purpose of this paper is to present a practical instrument for self-evaluation of maturity in the processes of procurement and supply management, applicable to small and medium-size companies, as well as to show how the use of this evaluation tool may help companies to decide what to improve in these processes. Design/methodology/approach Based on an empirical and theoretical framework, the instrument developed measures the maturity of procurement and supply management activities in four macro-processes: materials management, purchase process, supplier evaluation process and proces
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Salvador, Elisa, Florence Pinot de Villechenon, and Humberto López Rizzo. "European SMEs and the Brazilian market." European Business Review 26, no. 4 (2014): 368–88. http://dx.doi.org/10.1108/ebr-10-2013-0129.

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Purpose – This paper aims to investigate the importance of networking for Italian and French small and medium-sized enterprises (SMEs) in Brazil. Business opportunities in Brazil have attracted a significant amount of interest in recent years. The country is moving towards market orientation, and it has recently experienced higher growth rates. Furthermore, upcoming events, such as the FIFA World Cup in 2014 and the 2016 Olympic Games in Rio de Janeiro, are attracting a significant amount of attention given the emergence of potential business opportunities in several sectors. Nevertheless, Eur
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Donzé, Pierre-Yves. "Multinational Enterprises and the Globalization of Medicine: Siemens and the Business of X-ray Equipment in Non-Western Markets, 1900–1939." Enterprise & Society 15, no. 4 (2014): 820–48. http://dx.doi.org/10.1017/s1467222700016128.

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Whereas the globalization of medicine since the middle of the 19th century has primarily been approached as the sociopolitical and cultural outcome of imperialism, this article argues that Western big business also played a major role through the worldwide export of standardized medical technologies. It focuses on the expansion of Siemens on the X-ray equipment market in non-Western countries during the first half of the twentieth century. This German multinational enterprise experienced slight growth from the mid-1920s onwards but relied mainly on two markets (Argentina and Brazil). It specia
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Ridings, Eugene W. "Business Associationalism, the Legitimation of Enterprise, and the Emergence of a Business Elite in Nineteenth-Century Brazil." Business History Review 63, no. 4 (1989): 757–96. http://dx.doi.org/10.2307/3115962.

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Operating in an economy that was still primarily export-import based and in a cultural environment suspicious of all business interests, members of Brazil's nineteenth-century business elite laced many obstacles to legitimizing their activities. Ironically, erforts to win acceptance tended to fragment business groups and eventually opened the way for a new industrial bourgeoisie at the expense of the overseas traders.
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Haber, Stephen H. "Business Enterprise and the Great Depression in Brazil: A Study of Profits and Losses in Textile Manufacturing." Business History Review 66, no. 2 (1992): 335–63. http://dx.doi.org/10.2307/3116941.

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This article employs previously unused accounting data and manuscript censuses to determine the impact of the Great Depression on Brazil's most important cotton textile manufacturers. It argues that the Great Depression, when viewed at the level of the individual business enterprise, had far more serious consequences than the previous literature, which relied on aggregate statistical data, suggests. The analysis presented here leads to the conclusion that Brazil's major cotton firms were in serious trouble prior to the 1929 Crash and that they took longer to recover than most other studies of
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Martínez Bobillo, Alfredo, Juan Antonio Rodríguez Sanz, and Fernando Tejerina Gaite. "Explanatory and predictive drivers of entrepreneurial orientation and innovation capacity: Evidence from family enterprises." Cuadernos de Gestión 21, no. 2 (2021): 63–76. http://dx.doi.org/10.5295/cdg.201329am.

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This paper aims to identify potential explanatory variables of the entrepreneurial orientation and innovation capacity (EO-IC) of family enterprises (FEs) through a comparative study of family businesses in Spain and Latin America. The innovation literature reports a paradigm shift whereby the dynamic boost provided by corporate governance and productivity is playing an increasing role as a driver of EO-IC and sustainable competitive advantage. This issue acquires particular relevance in the ase of family firms, where entrepreneurial and innovation capacities are characteristically hampered by
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Dissertations / Theses on the topic "Business enterprises ??? Accounting ??? Brazil"

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BESSA, Robson Martins. "Revenue from contracts with customers estudo explorat??rio acerca dos desafios de implanta????o do IFRS 15 em uma empresa brasileira do setor qu??mico." FECAP, 2017. http://tede.fecap.br:8080/jspui/handle/jspui/770.

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Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-05-25T14:06:10Z No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)<br>Made available in DSpace on 2018-05-25T14:06:10Z (GMT). No. of bitstreams: 2 ROBSON MARTINS BESSA.pdf: 2509113 bytes, checksum: 3396c1d8382e5c3b9d995543637c2e6f (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-12-04<br>Several are the standards that deal with revenues in internation
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Hajj, Zaina Said El. "Business combination e consolidação: uma abordagem comparativa entre as normas dos US-GAAP, IASC e Brasil." Universidade de São Paulo, 1999. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-24092007-125157/.

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Este estudo apresenta uma abordagem comparativa entre as normas contábeis dos US-GAAP, IASC e Brasil para as operações de business combination e para a consolidação das demonstrações contábeis. Define-se business combination de acordo com os conceitos contidos nos US-GAAP, IASC e nos pronunciamentos brasileiros para em seguida apresentar a definição adotada neste estudo. Precedendo a metodologia desta pesquisa, este estudo apresenta algumas estatísticas das operações de business combination e as abordagens das principais dificuldades relacionadas ao tema, assim como se levanta a questão nevrál
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Cunha, Regis Cesar. "Fatores determinantes do n??vel de disclosure das empresas de energia el??trica brasileiras : um estudo com dados em painel." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/468.

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Made available in DSpace on 2015-12-03T18:35:14Z (GMT). No. of bitstreams: 1 Regis_Cesar_Cunha.pdf: 481756 bytes, checksum: 73c17b435048372f6cb838b14f4296e1 (MD5) Previous issue date: 2010-05-24<br>This study has aimed to evaluate the reasons that have lead to the disclosure of information by Brazilian electric power companies. For this purpose, we have used the studies of Verrecchia (2001), Dye (2001), Healy and Papely (2001), and Core (2001) to form the basis of the theoretical framework. Thus, we developed seven hypotheses related to the level of disclosure and business characteristics of
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Xavier, Sergio Luis Guerra. "Credit market imperfections in Brazil." Diss., Restricted to subscribing institutions, 2008. http://proquest.umi.com/pqdweb?did=1579961601&sid=1&Fmt=2&clientId=48051&RQT=309&VName=PQD.

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Wu, Zhijuan. "The influence of accounting standards and ownership on conditional conservatism : evidence from Chinese listed firms." Thesis, University of Aberdeen, 2015. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=225342.

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Maduekwe, Chidinma Caroline. "The usage of management accounting tools by small and medium enterprises in Cape Metropole, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2066.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible fac
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Mbumbo, Ernest Pierre Tsague. "Management accounting skills of decision makers of small, medium and micro tourism enterprises in Western Cape, South Africa." Thesis, Cape Peninsula University of Technology, 2015. http://hdl.handle.net/20.500.11838/2065.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015.<br>Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business deci
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Baker, Raymond Reed. "Internal control effectiveness and the associated characteristics ofU.S. listed Chinese firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2012. http://hub.hku.hk/bib/B47869434.

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 A recent and rapid increase in U.S. listed Chinese firms has occurred since the 1990’s, with at least 495 firms attempting to raise capital on U.S. listing boards. This means of fundraising has allowed investors to participate in the opportunities provided by China’s growth, while enjoying the perceived benefits of the U.S. regulatory oversight. One such regulatory requirement is compliance with the provisions of the Sarbanes Oxley Act of 2002, which is largely focused on the internal controls of publically listed firms. This study examines the internal control effectiveness and associat
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Zalata, Alan. "Managing earnings using classification shifting : an analysis of UK corporate behaviour." Thesis, University of Aberdeen, 2013. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=201739.

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This thesis examines whether UK companies engage in classification shifting after the introduction of IFRS in 2005. While IFRS was issued to improve the quality of accounting practices and provides users with more useful and valuerelevant information, non-recurring items disclosures is less regulated under IFRS than under UK GAAP. Therefore, firms may have more opportunity to exercise their discretion on the classification of items within the income statement. Previous studies showed weak evidence of misclassification of recurring items within the income statements in the UK prior to the intro
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Wang, Xin. "Implementing capital budgeting for the multinational corporation." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1304.

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There are many reasons to believe that budgeting lies at the heart of business management. Gray et al (2001:324) states that ―budgetary planning and control is the most visible use of accounting information in the management control process. By setting standards of performance and providing feedback by means of variance reports, the accountant supplies much of the fundamental information required for overall planning and control. However, Gray et al (2001:324) point out that capital budgeting decision is limited by the intricacies of the international business environment, which is characteriz
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Books on the topic "Business enterprises ??? Accounting ??? Brazil"

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Chaves, Renato Santos. Auditoria e controladoria no setor público: Fortalecimento dos controles internos : com jurisprudência do TCU. 2nd ed. Juruá Editora, 2011.

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1949-, Meek Gary K., ed. International accounting. 7th ed. Prentice Hall, 2011.

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Peter), Crawford Ian (Ian, ed. Business accounting and finance. Financial Times Prentice Hall, 2011.

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Tozzini, Syllas. Business operations in Brazil. Tax Management Inc., 2004.

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Financial accounting and reporting: Business enterprises. Wiley, 1999.

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B, Perera M. H., ed. International accounting. 3rd ed. McGraw-Hill Irwin, 2012.

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Jordan, J. S. Management accounting in activity networks. St. Salvator's College, 1999.

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Instituto Brasileiro de Direito Empresarial, ed. International business transactions with Brazil. Juris Publishing, 2008.

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Davies, H. Managerial economics for business, managementand accounting. Pitman, 1990.

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Weygandt, Jerry J. Financial accounting. Wiley, 2011.

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Book chapters on the topic "Business enterprises ??? Accounting ??? Brazil"

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Emmanuel, Clive, David Otley, and Kenneth Merchant. "The management of business enterprises." In Accounting for Management Control. Springer US, 1990. http://dx.doi.org/10.1007/978-1-4899-6952-1_4.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises 2014." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_43.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 20—Business Combinations." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_24.

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Riccardi, Lorenzo. "Erratum to: Accounting Standards for Business Enterprises No. 20–Business Combinations." In China Accounting Standards. Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-0006-5_44.

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Riccardi, Lorenzo. "Introduction to New Accounting Standards for Business Enterprises." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_1.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 13—Contingencies." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_17.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 14—Revenue." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_18.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 21—Leases." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_25.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 24—Hedging." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_28.

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Riccardi, Lorenzo. "Accounting Standards for Business Enterprises No. 1—Inventories." In China Accounting Standards. Springer Singapore, 2015. http://dx.doi.org/10.1007/978-981-10-0006-5_5.

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Conference papers on the topic "Business enterprises ??? Accounting ??? Brazil"

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Darma, Jufri, Taufik Hidayat, Haryani Pratiwi Sitompul, Dedy Husrizal Syah, and Gaffar Hafiz Sagala. "Small-Medium Enterprises Stickiness on the Traditional Accounting Systems." In International Conference on Strategic Issues of Economics, Business and, Education (ICoSIEBE 2020). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210220.008.

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Wang, Shanshan, and Honglei Liu. "Enterprises Accounting for Reward Bonus under the Perspective of Business Law." In International Conference on Education, Management, Computer and Society. Atlantis Press, 2016. http://dx.doi.org/10.2991/emcs-16.2016.177.

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Remali, Azrinawati Mohd. "Strategic Management Accounting And Decision-Making In Small Medium Enterprises In Malaysia." In 9th International Economics and Business Management Conference. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.12.05.17.

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"The Impact of Small and Medium-Sized Enterprises on Growth of Kurdistan Region Economy." In International Conference on Accounting, Business, Economics and Politics. Ishik University, 2019. http://dx.doi.org/10.23918/icabep2019p20.

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Li, Xiangzhe. "The Analysis on Necessity for the Enterprises Carrying Out Environmental Accounting." In 2010 International Conference on E-Business and E-Government (ICEE). IEEE, 2010. http://dx.doi.org/10.1109/icee.2010.220.

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"Research on Earnings and Accounting Management of Small and Medium Sized Enterprises." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.39.

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Indahwati, Rini, and Nurlinda. "The Intention of Accounting Software’s Adoption for Village-owned Enterprises Financial Reporting in Indonesia." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009205703860391.

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"Research on the Application of Accounting Information System Intelligence on Business Enterprises." In 2018 5th International Conference on Electrical & Electronics Engineering and Computer Science. Francis Academic Press, 2018. http://dx.doi.org/10.25236/iceeecs.2018.101.

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Kusumastuti, Ratih, Derist Touriano, and Primadi Prasetio. "Behavioral Accounting Model of Online Shopping Behavior, Risk Perception and Entrepreneurial Orientation of Micro Small and Medium Enterprises (MSME) Creative Economy in Indonesia." In 4th Sriwijaya Economics, Accounting, and Business Conference. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0008441504760483.

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O., Komirna, Miniail V., and Nezhyva M. "ACCOUNTING AND AUDIT OF THE EXPENDITURE OF OPERATING ACTIVITY OF ENTERPRISES OF THE RESTAURANT BUSINESS." In TOURISM OF THE XXI CENTURY: GLOBAL CHALLENGES AND CIVILIZATION VALUES. Київський національний торговельно-економічний університет, 2020. http://dx.doi.org/10.31617/k.knute.2020-06-01.90.

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