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Características do Conselho Corporativo e Conservadorismo Contábil

Características do Conselho Corporativo e Conservadorismo Contábil

Suleiman Salami

94,80 €
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Editorial:
KS OmniScriptum Publishing
Año de edición:
2025
Materia
Sociedad y cultura: general
ISBN:
9786209473159
94,80 €
IVA incluido
Disponible

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Sobre IBD

Persiste a controvérsia sobre o papel do conservadorismo contábil nos relatórios financeiros. A separação entre propriedade e gestão e a presença de credores resultam em assimetria de informação entre as partes interessadas de uma empresa que adota relatórios conservadores. Isso tem sido uma ferramenta para disciplinar a governança em entidades corporativas. O conservadorismo contábil, portanto, põe fim ao colapso de empresas multinacionais por meio de uma governança corporativa sólida.

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