Encontrados 3 documentos, a visualizar página 1 de 1
Evidencia empírica de los factores que afectan a la independencia del auditor
Fernández Rodriguez, Maria; Villanueva Villar, Mónica; Ribeiro, AlexandrinoThe European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively an...
Evidência empírica dos factores explicativos dos dividendos distribuídos pelas ...
Ribeiro, Alexandrino; Villanueva Villar, Mónica; Fernández Rodríguez, MariaCompanies’ decision to pay dividends to its shareholders is a topic that has received increasing attention in business finance. This paper provides an additional contribution to the development of this topic focusing on the analysis of the determinants of dividend policy by issuing companies in the Portuguese capital market. For this purpose, we use a set of financial and economic information specific to each f...
Expectativas sobre la regulación de la independencia del auditor en el processo...
Fernández Rodríguez, Maria Teresa; Álvarez-Santullano, Mercedes Mareque; Dias, Alcina Augusta de Sena PortugalEste trabajo pretende concretar las expectativas sobre el refuerzo de la independencia de los auditores en la Unión Europa como medio escogido para poder abordar los conflictos de intereses inherentes al panorama actual, caracterizado por factores como el nombramiento de los auditores por la empresa auditada, bajos niveles de rotación o la prestación de servicios distintos a la auditoría. En este momento de cri...
| Financiadores do RCAAP | |||||||
|
|
|
|
|
|
||