المؤلفون: Francisca Tejedo-Romero, Lúcia Lima Rodrigues, Russell Craig

المصدر: European Research on Management and Business Economics, Vol 23, Iss 3, Pp 123-131 (2017)

مصطلحات موضوعية: Women, Directors, Intellectual capital, Disclosure, Business, HF5001-6182

الوصف: This paper uses a resource-based perspective and balanced panel data analysis to explore whether the representation of women on the boards of directors of Spanish companies is associated with an increase in voluntary disclosure of information concerning intellectual capital [IC]. We find that gender diversity is a complementary corporate governance mechanism that has a significant positive effect on levels of disclosure of IC information. This appears due to the presence of women on boards serving to prompt stronger monitoring and oversight behaviour. Our findings should encourage support for policies that will increase current levels of representation of women on corporate boards and influence the setting of corporate governance requirements relating to disclosure by capital market regulators.

وصف الملف: electronic resource

Relation: http://www.sciencedirect.com/science/article/pii/S244488341730027X; https://doaj.org/toc/2444-8834

URL الوصول: https://doaj.org/article/d6175cefad604534b93b423c86d9a325

المؤلفون: Wilde Gomes Araújo, Lúcia Lima Rodrigues, Russell Craig

المساهمون: Universidade do Minho

المصدر: Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP
Araujo, W G, Rodrigues, L L & Craig, R 2017, ' Empire as an imagination of the centre : the Rio de Janeiro School of Commerce and the Development of Accounting Education in Brazil ', Critical Perspectives On Accounting, vol. 46, pp. 38-53 . https://doi.org/10.1016/j.cpa.2016.10.002

مصطلحات موضوعية: School, Technology, Information Systems and Management, Sociology and Political Science, media_common.quotation_subject, Social Sciences, Context (language use), Accounting education, WNU, Accounting, 0502 economics and business, Realm, Sociology, media_common, Government, Portugal, 4. Education, 05 social sciences, Commerce, Empire, 050201 accounting, embargoover12, language.human_language, Economy, Formal instruction, language, Imagination, Portuguese, 050203 business & management, Finance, Brazil

الوصف: Accounting education institutions and practices facilitated the distributive, translational and representational roles of accounting in the unique context of the centre of an Empire [the Portuguese] after it moved in 1808 from a metropolis [Lisbon] to a periphery [Rio de Janeiro]. We explore for the first time in the accounting literature, the unique context of Empire in which a former periphery became a centre. This required ‘imagining’ accounting (and associated commercial) technologies in the former centre and re-instituting them in the periphery (the new centre). An important manifestation of this imagining was the development of formal instruction in accounting in Brazil at the Rio de Janeiro School of Commerce, established in 1810. We contribute to knowledge in three major ways. First, we develop understanding of the ‘Portuguese imagination’ by showing how this was evidenced and applied outside the realm of ‘romantic’ literature, specifically here in propagating accounting and accounting-related technologies. Second, we show the role of accounting education in facilitating the introduction and operation of accounting technologies of government in the context of “re-imagining” the Empire as it once was. Third, we further develop nascent understandings of the genesis of accounting in Brazil.
This work was supported financially by the research unit on Governance, Competitiveness and Public Policy (project POCI-01-0145-FEDER-006939), through funds provided by COMPETE2020 - Programa Operacional Competitividade e Internacionalizactio (FOCI); and Fundacao para a Ciencia e a Tecnologia.
info:eu-repo/semantics/publishedVersion

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7282c687937cae1c9f8d208fb8b62ae1
https://hdl.handle.net/1822/54687

المؤلفون: Paulo Schmidt, Lúcia Lima Rodrigues, José Luiz dos Santos

المساهمون: Universidade do Minho

المصدر: Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP

مصطلحات موضوعية: medicine.medical_specialty, Sociology and Political Science, Mark-to-market accounting, Accounting development, business.industry, Accounting thought, 05 social sciences, IFRS adoption, Accounting, 050201 accounting, Comparison of management accounting and financial accounting, International Financial Reporting Standards, Financial reporting, Positive accounting, 0502 economics and business, Management accounting, Accounting information system, medicine, Generally Accepted Accounting Principles (United States), Financial accounting, business, 050203 business & management, Finance, Brazil

الوصف: Despite the increasing importance of Brazil, there has been little documentation of how accounting developed and about the significant formative influences involved. This paper explores the significant influences on Brazilian accounting and the path to the adoption of International Financial Reporting Standards (IFRS). Several important influences are emphasized: the equity theory of the Italian school of accounting in the early twentieth century; the birth of the Brazilian accounting profession in 1931 and the certified accountants association in 1946; the impact of U.S. trade and American accounting in the 1950’s the high rates of inflation that occurred from the beginning of the 1960’s. Modern Brazilian accounting had its beginning in the 1970s with the development of the stock market, the reforms of the financial system, and the decrease of tax influences on accounting. The globalization process and the need for Brazilian accounting to converge with international accounting led to the decision to adopt IFRS in 2007.
This research is financed by national funds through FCT - Foundation for Science and Technology by the Project PEst-OE/EGE/UI4021/2011.

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f23ab529e3ed3a8b411d7a31048d8a00

المؤلفون: Russell Craig, Lúcia Lima Rodrigues, Marta Alexandra Silva Guerreiro

المساهمون: Universidade do Minho

المصدر: Repositório Científico de Acesso Aberto de Portugal
Repositório Científico de Acesso Aberto de Portugal (RCAAP)
instacron:RCAAP

مصطلحات موضوعية: Embeddedness, Portugal, business.industry, 05 social sciences, Resistance (psychoanalysis), Accounting, 050201 accounting, International Financial Reporting Standards, International accounting standards, language.human_language, Institutional logic, Shareholder, Unlisted, Preparedness, 0502 economics and business, Adoption, language, Parent company, Business, Portuguese, New institutional theory, Companies, 050203 business & management, Finance

الوصف: The Sistema de Normalização Contabilística [SNC] is the Portuguese title for the corpus of International Financial Reporting Standards [IFRS] that have been adapted for use in Portugal by unlistedcompanies. Based on an analytical framework that draws on aspects of new institutional theory, we surveyed 116 largeunlisted Portuguese companies in September 2009 to identify factors associated with their preparedness to implement the SNC. Generally, their degree of preparedness was low. Institutional factors that influenced the degree of preparedness positively included the participation of a parent company in conversion procedure decisions, the presence of exclusively Portuguese shareholders, the conduct of export activities, and mimetic behaviors. The results reveal that important insights can be obtained from complementing a study of isomorphic influences with the concepts of resistance and institutional logic. Though coercive and mimetic institutional factors influenced levels of preparedness positively, the preparedness process was undermined by resistance within the Portuguese accounting profession and by the embeddedness of code-law practices in the prevailing logic.
Fundação para a Ciência e a Tecnologia (FCT) - Project PEst-OE/EGE/UI4021/2011.

وصف الملف: application/pdf

URL الوصول: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e0a96a4402defcaf0272206ac038c337