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CaracterÃsticas do Conselho Corporativo e Conservadorismo Contábil
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ISBN10: 6209473156
ISBN13: 9786209473159
Publisher: Edicoes Nosso Conhecimento
Published: Dec 24 2025
Pages: 96
Weight: 0.31
Height: 0.23 Width: 6.00 Depth: 9.00
Language: Portuguese
ISBN13: 9786209473159
Publisher: Edicoes Nosso Conhecimento
Published: Dec 24 2025
Pages: 96
Weight: 0.31
Height: 0.23 Width: 6.00 Depth: 9.00
Language: Portuguese
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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