O enfoque ético no gerenciamento de resultados

In the ideal world, decisions about the level of disclosure of financial statements would be based on increasing the welfare of individuals. However, this does not occur because the diverse economic agents do not possess the same information, in terms of amount and/or quality. In this context arises...

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Bibliographic Details
Main Authors: Marleide Cerqueira de Oliveira, Vagner Antonio Marques, Jacqueline Veneroso Alves da Cunha, Poueri do Carmo Mario
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2012-01-01
Series:Revista Contemporânea de Contabilidade
Online Access:http://www.redalyc.org/articulo.oa?id=76224786007