This study examines financial accounting in Portugal, investigating its historical development,
theoretical foundations, applicable standards, and the impact of globalization on the national
accounting system. It examines the role of regulatory entities, current legislation, and the unique
characteristics of small and...
S. Teixeira· International Journal of Eco...· 0 citations
This article analyzes the relationship between financial disclosure in business combinations
and the performance of Brazilian companies that apply International Financial Reporting
Standards (IFRS). The research focuses on companies listed on the B3 Stock Exchange
(Brazil), exploring how corporate factors such as debt,...
S. Teixeira· Journal of Accounting and Fi...· 0 citations
This article analyzes the relationship between fiscal policy and economic growth from a
comparative perspective between developed (OECD) and developing countries, focusing on
structural differences in tax regimes, public spending composition, and fiscal sustainability. A
quantitative approach is adopted, using macroeco...
S. Teixeira· International Journal of Eco...· 0 citations
This study seeks to compare the transparency, consistency, and comprehensiveness of various
sustainability reports prepared by international organizations that have adopted the Global
Reporting Initiative (GRI) standards with those that disclose their financial statements using
International Financial Reporting Standar...
S. Teixeira· Journal of Accounting and Fi...· 0 citations
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