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This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
This volume explores how Colombian novelists, artists, performers, activists, musicians, and others seek to enact—to perform, to stage, to represent—human rights situations that are otherwise enacted discursively, that is, made public or official, in juridical and political realms in which justice often remains an illusory or promised future. In order to probe how cultural production embodies the tensions between the abstract universality of human rights and the materiality of violations on individual human bodies and on determined groups, the volume asks the following questions: How does the transmission of historical traumas of Colombia’s past, through human rights narratives in vari...
Conhecendo nossos antepassados.
Os seguros integram o núcleo fundamental da ordem jurídico-económica dos nossos dias. Regulam a distribuição científica do risco e promovem a gestão de volumosos capitais. Falta, em português, uma obra geral sobre o Direito dos seguros. Esta é plenamente justificada pela existência de estudos sectoriais aprofundados e por comentários alargados, às leis existentes. Além disso, contamos com uma jurisprudência envolvente.Nos últimos anos, sucederam-se as reformas de fundo, implicando a mediação dos seguros (2006), o seguro automóvel (2007), o contrato de seguro (2008), a atividade seguradora (2015) e os acidentes de trabalho (2009). O Direito europeu dos seguros, cada vez mais...