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Tuan Bach Le
Pág. 158 - 161
The aim of this paper is to test the impact of financial statement disclosure on conservatism in Vietnamese financial statements. I use inter-earning announcement period returns and fiscal year returns to serve as economic news reflected in earnings duri...
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Denise de Almeida Pereira,Fernanda Filgueiras Sauerbronn,Ana Carolina Pimentel Duarte da Fonseca,Marcelo Alvaro da Silva Macedo
Pág. 71 - 89
In the public institutions of Brazilian direct administration the availability of financial resources is based on yearly budget funds; the process for use of resources is set in legislation and can be time consuming; and unused funds in one fiscal year c...
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Aristita Rotila
Starting from the analysis of the accounting regulations applied to the economic operators, in their evolution after 1989, the specific accounting regulations for certain fields of activity and for certain categories of entities and starting from the fis...
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Iulia Andreea Bucur,Simona Elena Dragomirescu
Although the convergence criteria in the Maastricht Treaty led to the creation of the EMU and the euro area has resisted more than some of its critics believed, in the context of major macroeconomic imbalances, the issue of nominal convergence has been t...
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Luis Ignacio Lozano
Pág. 9 - 20
This paper analyzes the macroeconomic stabilization role of the quantitative fiscal rule submitted by the national government in July 2010, if it is adopted. This role is crucial to the case of countries with rich natural resources. The forecasting exerc...
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