Diálogos E Abordagens Nterdisciplinares: Percursos E Narrativas

Abstract

O livro Diálogos e Abordagens Interdisciplinares apresenta uma série de reflexões e experiências interdisciplinares de diferentes áreas do conhecimento, tais como Língua Portuguesa, Ensino Religioso, Arte, Matemática, Língua Inglesa, Ciências, Geografia, educação de surdos, entre outras. Os autores nos oferecem uma visão abrangente e rica das possibilidades e desafios da educação em diferentes contextos, trazendo exemplos concretos de como a integração entre diferentes disciplinas pode ser aplicada em projetos e pesquisas.

Impact of debt and taxes on earnings persistence of Portuguese SMEs

“…One of the motivations for managers to engage in earnings management activities is related to compensation plans in which part of their compensation is defined according to the firm's performance, associated with indicators such as book income. Managers are therefore encouraged to adopt practices that improve these performance measures and, consequently, their compensation (Mulford & Comiskey, 2005). It turns out that maximizing value for managers sometimes does not coincide with maximizing value for shareholders, thus creating conflicts of interest.…”

“…Specifically, entities adopt accounting policies that hide earnings for the period. According to Mulford and Comiskey (2005), large firms have more incentives to engage in earnings management practices that provide them with a certain degree of invisibility. Within the scope of these incentives, Jones (1991) analyzed a set of firms that could benefit from import protection.…”