Now showing items 1-2 of 2
Análise da prática do alisamento de resultados sobre o endividamento das empresas abertas após o processo de convergência às IFRS
(Universidade Presbiteriana Mackenzie, 2014-10-27)
The aim of this study was to examine whether managers practice income smoothing, when exercising the power to judge and choose the accounting practices aimed a particular debt. It is an empirical-analytic study, with ...
Folga financeira e o rebalanceamento da estrutura de capital
(Universidade Presbiteriana Mackenzie, 2011-08-11)
This study proposes to evaluate the role of financial slack in the long-term rebalancing of the capital structure of the firm. For that was developed and tested a new proxy that demonstrated the ability to assess the ...