Abstract:INTRODUÇAOA decisão de distribuir lucros implica também na decisão de dispor de ativos, o que significa diminuir a riqueza corrente da empresa, tornando de grande importância esse momento.Na determinação do valor dessa distribuição, a Contabilidade deve contribuir de forma relevante calculando e apresentando parâmetros que indiquem o valor máximo que poderia ser distribuído sem a redução do capital da empresa e preservando a sua continuidade.Assim, a construção das informações que servirão de base à decisão de… Show more
“…Besides tax and legal aspects, the economic reality Brazilian companies are inserted, mainly in inflation, justifies some studies on dividend policies from Brazilian companies. The distortion disregarding inflation causes in profit calculation, and consequently in the calculation of dividends was studied by Jaloreto (1994); Padoveze et al (1994);and Santos (1997).…”
The aim of this study was to verify whether company managers take into account the factors assigned by the literature as the one to influence dividend policies the most in decisions regarding profit sharing. The research was made with 106 public companies in Brazil. The results showed that managers give more attention to factors such as legislation, Articles of Incorporation, cash availability, opportunities for future investments, budget, and expectations regarding future profits. In consideration, factors such as the effect of inflation, policies regarding dividends of other companies, alternative investment sources for shareholders, and gains or losses with stock variation are taken less into account.
“…Besides tax and legal aspects, the economic reality Brazilian companies are inserted, mainly in inflation, justifies some studies on dividend policies from Brazilian companies. The distortion disregarding inflation causes in profit calculation, and consequently in the calculation of dividends was studied by Jaloreto (1994); Padoveze et al (1994);and Santos (1997).…”
The aim of this study was to verify whether company managers take into account the factors assigned by the literature as the one to influence dividend policies the most in decisions regarding profit sharing. The research was made with 106 public companies in Brazil. The results showed that managers give more attention to factors such as legislation, Articles of Incorporation, cash availability, opportunities for future investments, budget, and expectations regarding future profits. In consideration, factors such as the effect of inflation, policies regarding dividends of other companies, alternative investment sources for shareholders, and gains or losses with stock variation are taken less into account.
“…No entanto, pouco se aborda nos livros didáticos com relação aos benefícios e o papel ecológico desses mamíferos. Assim, essa escassez de informações pode levar a sociedade a acreditar que eles não possuam características benéficas (Da Silva Santos;Landim, 2015;Barreiro;Ortêncio Filho, 2016). Dessa forma, o objetivo é difundir o conhecimento científico da temática morcegos nas redes sociais do Chiroxingu (Facebook e Instagram), por meio de estratégias didáticas.…”
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