This paper treats of a study about the need of working capital (NWC) of the Bovespa listed compan... more This paper treats of a study about the need of working capital (NWC) of the Bovespa listed companies, of the section metallurgist, and your possible relationship with other performance indicators, as liquidity, liability and profitability. The objective of the article is to analyze the correlation between the working capital need and performance indicators of these companies, in order to verify companies with high NWC presents satisfactory performance indicators or not. The methodology of used research can be characterized as research descriptive, documental and with quantitative approach. The results point that NWC presents higher correlation coefficient in relation to the liability indicators and profitability, although not yet statistical significant, presenting weak relationship with the indicator of average liquidity. The conclusions appear that companies with high NWC won't necessarily present satisfactory indicators of liquidity, liability and profitability, as well as co...
The objective of this paper is to analyze impacts of the divergences between Brazilian accounting... more The objective of this paper is to analyze impacts of the divergences between Brazilian accounting standards (BR GAAP) and 'generally accepted accounting principles' in the United States (US GAAP) in accounting recognition, measurement and disclosure. Seventeen Brazilian companies listed on the São Paulo stock exchange (BOVESPA) that negotiated American depositary receipts (ADRs) on the New York stock exchange (NYSE) were selected, using as a reference financial statements. Results demonstrate that the principal groups of accounts affected by divergences were long term realizable assets (assets and equity realizable over a long term), long term exigible liability (long term debts) and operational profit. The principle divergences observed in explanatory notes were those relative to 'goodwill' and structure of the balance.
RESUMO Este artigo tem por objetivo identificar a percepção dos acadêmicos do Curso de Ciências C... more RESUMO Este artigo tem por objetivo identificar a percepção dos acadêmicos do Curso de Ciências Contábeis em relação a conceitos estudados na disciplina de teoria da contabilidade e sua relação com as demais disciplinas do curso. Para tal, foi utilizado um questionário estruturado, enviado eletronicamente aos alunos regularmente matriculados nas três Universidades privadas do Oeste e Extremo Oeste do Estado de Santa Catarina: Universidade do Oeste de Santa Catarina (Unoesc), Universidade do Contestado (UNC) e Universidade Comunitária da Região de Chapecó (Unochapeco). Os dados dos 163 respondentes foram analisados considerando alunos que já passaram pelo estudo dessa disciplina e os que ainda virão a estudá-la, utilizando-se da Análise Descritiva e da Análise de Correspondência (ANACOR). Os resultados apontam que a maioria dos alunos considera a disciplina de teoria da contabilidade importante para seu aprendizado, para o curso e para o entendimento das demais disciplinas. Notou-se ...
Page 1. ] 81 Impacto da contabilização do arrendamento mercantil financeiro segundo a Lei 11.638/... more Page 1. ] 81 Impacto da contabilização do arrendamento mercantil financeiro segundo a Lei 11.638/07 nas demonstrações contábeis das empresas aéreas brasileiras Impact of accounting for financial leases according to the Law 11.638/07 within ...
This paper treats of a study about the need of working capital (NWC) of the Bovespa listed compan... more This paper treats of a study about the need of working capital (NWC) of the Bovespa listed companies, of the section metallurgist, and your possible relationship with other performance indicators, as liquidity, liability and profitability. The objective of the article is to analyze the correlation between the working capital need and performance indicators of these companies, in order to verify companies with high NWC presents satisfactory performance indicators or not. The methodology of used research can be characterized as research descriptive, documental and with quantitative approach. The results point that NWC presents higher correlation coefficient in relation to the liability indicators and profitability, although not yet statistical significant, presenting weak relationship with the indicator of average liquidity. The conclusions appear that companies with high NWC won't necessarily present satisfactory indicators of liquidity, liability and profitability, as well as co...
The objective of this paper is to analyze impacts of the divergences between Brazilian accounting... more The objective of this paper is to analyze impacts of the divergences between Brazilian accounting standards (BR GAAP) and 'generally accepted accounting principles' in the United States (US GAAP) in accounting recognition, measurement and disclosure. Seventeen Brazilian companies listed on the São Paulo stock exchange (BOVESPA) that negotiated American depositary receipts (ADRs) on the New York stock exchange (NYSE) were selected, using as a reference financial statements. Results demonstrate that the principal groups of accounts affected by divergences were long term realizable assets (assets and equity realizable over a long term), long term exigible liability (long term debts) and operational profit. The principle divergences observed in explanatory notes were those relative to 'goodwill' and structure of the balance.
RESUMO Este artigo tem por objetivo identificar a percepção dos acadêmicos do Curso de Ciências C... more RESUMO Este artigo tem por objetivo identificar a percepção dos acadêmicos do Curso de Ciências Contábeis em relação a conceitos estudados na disciplina de teoria da contabilidade e sua relação com as demais disciplinas do curso. Para tal, foi utilizado um questionário estruturado, enviado eletronicamente aos alunos regularmente matriculados nas três Universidades privadas do Oeste e Extremo Oeste do Estado de Santa Catarina: Universidade do Oeste de Santa Catarina (Unoesc), Universidade do Contestado (UNC) e Universidade Comunitária da Região de Chapecó (Unochapeco). Os dados dos 163 respondentes foram analisados considerando alunos que já passaram pelo estudo dessa disciplina e os que ainda virão a estudá-la, utilizando-se da Análise Descritiva e da Análise de Correspondência (ANACOR). Os resultados apontam que a maioria dos alunos considera a disciplina de teoria da contabilidade importante para seu aprendizado, para o curso e para o entendimento das demais disciplinas. Notou-se ...
Page 1. ] 81 Impacto da contabilização do arrendamento mercantil financeiro segundo a Lei 11.638/... more Page 1. ] 81 Impacto da contabilização do arrendamento mercantil financeiro segundo a Lei 11.638/07 nas demonstrações contábeis das empresas aéreas brasileiras Impact of accounting for financial leases according to the Law 11.638/07 within ...
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