Show simple item record

Presentation

dc.contributor.editorDíez de Castro, Enrique Carloses
dc.contributor.editorBrândao, Elísioes
dc.creatorSantos, Ana Isabeles
dc.creatorLourenço, Isabel Costaes
dc.date.accessioned2018-11-12T21:00:28Z
dc.date.available2018-11-12T21:00:28Z
dc.date.issued2005
dc.identifier.citationSantos, A.I. y Lourenço, I.C. (2005). Possíveis metodologias de análise da utilidade da valorização dos interesses minoritários segundo a óptica de consolidação da entidade. En Cities in competition. XV Spanish-Portuguese Meeting of Scientific Management (483-494), Sevilla: Universidad de Sevilla.
dc.identifier.isbn84-96378-10-1es
dc.identifier.urihttps://hdl.handle.net/11441/80062
dc.description.abstractIn the most recent international accounting standards about presentation and measurement of minority interests the concept of entity in consolidated financial statements is prevailing. This evolution was a natural process based and justified in public debates and public consultings. Nevertheless, there is no indications of an empirical study that demonstrate that this evolution contributes to consolidated financial statements more usefulness to the decision making process. With this fact in mind, this paper is inserted in a fist stage of an empirical investigation that demonstrate the useful and relevance of measurement of minority interests by the entity concept. In this stage, the main objective is to identify possible model equations to analyze relevance applying the Ohlson (1995) model framework.es
dc.formatapplication/pdfes
dc.language.isopores
dc.publisherUniversidad de Sevillaes
dc.relation.ispartofCities in competition. XV Spanish-Portuguese Meeting of Scientific Management (2005), p 483-494
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectMinority interestses
dc.subjectRelevancees
dc.subjectOhlson modeles
dc.subjectConsolidation conceptses
dc.titlePossíveis metodologias de análise da utilidade da valorização dos interesses minoritários segundo a óptica de consolidação da entidadees
dc.typeinfo:eu-repo/semantics/conferenceObjectes
dc.type.versioninfo:eu-repo/semantics/publishedVersiones
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
idus.format.extent12 p.es
dc.publication.initialPage483es
dc.publication.endPage494es
dc.eventtitleCities in competition. XV Spanish-Portuguese Meeting of Scientific Managementes
dc.eventinstitutionSevillaes
dc.relation.publicationplaceSevillaes

FilesSizeFormatViewDescription
Possíveis_metodologias_de_anál ...227.6KbIcon   [PDF] View/Open  

This item appears in the following collection(s)

Show simple item record

Attribution-NonCommercial-NoDerivatives 4.0 Internacional
Except where otherwise noted, this item's license is described as: Attribution-NonCommercial-NoDerivatives 4.0 Internacional