Search Results - "Baú Dal Magro, Cristian"
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Political and financial background in board interlocking and earnings management in Brazil
Published in RAUSP management journal (19-11-2021)“…Purpose Although board interlocking underlying forces are largely hidden, the purpose of this paper is to provide managers, auditors, analysts, regulators and…”
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2
National Culture and Corporate Social Responsibility
Published in Revista brasileira de gestão de negócios (01-07-2021)“…Objective - To determine whether national cultural dimensions influence a company's Corporate Social Responsibility (CRS) performance. Theoretical Framework -…”
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3
CEOs’ extensive term of office inhibits discretionary accruals
Published in RAUSP management journal (31-10-2018)“…Purpose CEOs’ (chief executive officer) term of office may explain discretionary accruals as a result of opportunistic behavior arising during certain periods…”
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4
Red flags in detecting credit cooperative fraud: the perceptions of internal auditors
Published in Revista brasileira de gestão de negócios (01-07-2017)“…Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify…”
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5
ESG disclosure and pay-performance sensitivity
Published in Revista Contabilidade & Finanças (2024)“…Abstract This research aims to investigate the moderating effect of environmental, social and governance (ESG) disclosure on the sensitivity of executive pay…”
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Influence of ownership structure on earnings smoothing in companies listed on B3
Published in Contextus (Fortaleza) (12-09-2023)“…The aim of the study is to analyze the influence of ownership structure on earnings smoothing practices in companies listed on B3. The analysis considered…”
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7
Sticky Costs Behavior and Earnings Management
Published in BBR Brazilian business review (Portuguese ed.) (01-03-2019)“…This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The…”
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Women's Participation in the Board of Directors and Earnings Management
Published in Contabilidad y negocios (01-01-2020)“…The article intends to verify the influence that women's participation in the board of directors has on the earnings management of public companies listed on…”
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Influência de fatores exógenos e endógenos e da evidenciação dos Objetivos de Desenvolvimento Sustentável no desempenho de companhias abertas
Published in Contabilidad y negocios (28-02-2022)“…Apesar do desenvolvimento de estudos sobre evidenciação social e ambiental pela comunidade científica, pouco se tem avançado sobre a incorporação dos Objetivos…”
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10
Efeito do recall do patrocínio máster nos fatores de consumo de bens e serviços de um clube de futebol
Published in RACE (Joaçaba) (05-04-2019)“…O amor pelo futebol é um sentimento enraizado no povo brasileiro. Esse sentimento/carisma pelo esporte se reflete na aquisição assídua de produtos vinculados…”
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11
Management controls and behavioral factors as drivers of earnings management
Published in Revista contemporânea de contabilidade (01-05-2023)“…The use of management control levers can help organizations to assess results and minimize opportunistic behavior by managers. It can shape behavioral factors…”
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Corporate Controversies and Market-to-Book: The Moderating Role of ESG Practices
Published in Revista brasileira de gestão de negócios (01-01-2024)“…Theoretical framework--ESG effect, ESG controversies and market performance. Practical & social implications of research--This research contributes by…”
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13
Socio environmental responsibility practices and organizational performance in public companies
Published in Revista Ambiente Contábil (06-01-2022)“…Purpose: Analyze the relationship between socio-environmental responsibility practices in the economic and financial performance of companies listed in [B3]…”
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14
Timeliness of Accounting Information in Family Controlled and Managed Companies in Brazil
Published in Latin American business review (Binghamton, N.Y.) (03-04-2017)“…The aim of this study was to assess the influence of family control and management in the quality of accounting information in Brazilian companies, with a…”
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15
Responsabilidade Social Corporativa e Adesão aos Objetivos de Desenvolvimento Sustentável
Published in Revista de Administração IMED (21-12-2021)“…O objetivo do estudo é avaliar o efeito conjunto dos fatores endógenos e do desempenho em Responsabilidade Social Corporativa (RSC) na adesão das empresas aos…”
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16
Retorno dos investimentos de empresas do agronegócio brasileiro
Published in RACE (Joaçaba) (28-08-2018)“…Resumo: O objetivo com o estudo foi verificar a atratividade nos retornos dos investimentos de empresas brasileiras do agronegócio com o uso do modelo Capital…”
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Compliance às boas práticas de governança corporativa e a habilidade gerencial dos gestores
Published in Revista contemporânea de contabilidade (06-12-2023)“…O objetivo do estudo é analisar a influência do compliance às boas práticas de governança corporativa na escolha de gestores com habilidade gerencial. A…”
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18
Novo olhar ao board interlocking: evidências a partir das redes sociais corporativas
Published in Revista de administração pública (Rio de Janeiro) (01-01-2020)“…Resumo Este estudo teve por objetivo avaliar as estruturas de interligações pelos membros do conselho de administração (CA) com expertise política e financeira…”
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GOVERNANÇA CORPORATIVA E CONEXÕES POLÍTICAS NAS PRÁTICAS ANTICORRUPÇÃO
Published in Revista de administração de emprêsas (01-03-2021)“…RESUMO O objetivo do estudo é analisar se mecanismos específicos de governança corporativa e as conexões políticas influenciam a evidenciação voluntária de…”
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20
Knowledge teachers in teacher's counters understanding
Published in Revista Ibero-Americana de Estudos em Educação (01-04-2016)“…The central objective of the study was to analyze the understanding of teacher’s counters on the knowledge teachers who contribute to the process of teaching…”
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