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16 results on '"*CHIEF financial officers"'

1. Características dos CFO e gerenciamento de resultados em companhias brasileiras.

Author

Silva de Almeida, Neirilaine and Lemes, Sirlei

Subjects
*CHIEF financial officers, *EARNINGS management, *SENIOR leadership teams, *MANAGEMENT philosophy, *EDUCATIONAL attainment
Abstract

Although the Senior Management Theory maintains that top management managers rely on their characteristics to interpret situations, form opinions, and make decisions, research in Brazil predominantly investigates how contractual, economic, and institutional aspects affect organizational choices. Thus, this study aimed to fill this gap and verify whether the characteristics of the Chief Financial Officer (CFO) are associated with the adoption of earnings management practices in entities. To this end, quantitative research was carried out, carried out by collecting information on Brazilian publicly-held companies. It was identified that the age and educational level of CFOs are negatively associated with earnings management practices. The findings suggest that, just as contractual, economic, and institutional characteristics affect the earnings management of entities, the observable characteristics of CFOs are also decisive in this process. [ABSTRACT FROM AUTHOR]

Published
2022
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2. Mulheres CEO (Chief Executive Officer) e CFO (Chief Financial Officer): influência da presença feminina na qualidade dos accruals.

Author

Fabrício, Sarah Amaral, Minatti Ferreira, Denize Demarche, Dalcero, Kátia, and Ribeiro, Alex Mussoi

Subjects
*WOMEN chief executive officers, *CHIEF financial officers, *ACCRUAL basis accounting, *CORPORATE profits, *CHIEF executive officers, *ACCOUNTING methods, *WOMEN executives
Abstract

The presence of women in the positions of executive board, senior management and councils has pointed to a significant influence in the reduction of company discretionary accruals. The study started from the assumptions evidenced in hypotheses H1a and H1b that companies with female CEO and/or CFO have less discretionary accruals and so, a higher earnings quality. The empirical model was applied to a sample of 170 non-financial companies listed in B3 S/A -- Brasil, Bolsa, Balcão from 2013 to 2018. The results reject H1a. The findings do not reject H1b, that is, there was a significant influence of the female CEO with the decrease in the discretion of accruals, which results in better earnings quality. The survey also recorded the total number of women as CEOs and CFOs, with 25 (2.68%) and 72 (7.73%), respectively, totaling 97 women in both positions. [ABSTRACT FROM AUTHOR]

Published
2021
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3. STOCK EXCHANGE LISTING INDUCES SOPHISTICATION OF CAPITAL BUDGETING.

Author

MENDES-DA-SILVA, WESLEY and SAITO, RICHARD

Subjects
*CAPITAL budget, *CORPORATE finance, *SURVEYS, *STOCK exchanges, *CHIEF financial officers, *BUSINESS enterprises, *MATHEMATICAL models of economics, *CAPITAL costs, *ATTITUDE (Psychology), *CHARTS, diagrams, etc.
Abstract

This article compares capital budgeting techniques employed in listed and unlisted companies in Brazil. We surveyed the Chief Financial Officers (CFOs) of 398 listed companies and 300 large unlisted companies, and based on 91 respondents, the results suggest that the CFOs of listed companiestend to use less simplistic methods more often, for example: NPV and CAPM, and that CFOs of unlisted companies are less likely to estimate the cost of equity, despite being large companies. These findings indicate that stock exchange listing may require greater sophistication of the capital budgeting process. [ABSTRACT FROM AUTHOR]

Published
2014
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4. A Lofty Gol.

Subjects
*CHIEF executive officers, *CHIEF financial officers, *CORPORATE growth, *COMMERCIAL aeronautics
Abstract

Interviews Constantino de Oliveira, President of Gol Linheas Aereas Inteligentes SA and Richard F. Lark, Chief Financial Officer of the company. Plans of the company to establish a domestic low-cost carrier in Mexico, unveiled by e Oliveira; Views of Lark on the Brazilian aviation market; Opinion of Oliveira and Lark on the Brazilian government policy to regulate expansion.

Published
2005

5. BRASIL: Sigue el consume pero flaquea la competitividad.

Author

Ogier, Thierry

Subjects
*CHIEF financial officers, *ECONOMIC development, *CONFERENCES & conventions, *AWARDS, *TWENTY-first century, *ECONOMIC policy
Abstract

El artículo ofrece información sobre el foro Latin Trade CFO 2012 celebrado en la ciudad de São Paulo, Brasil. En el foro se discutieron las perspectivas de crecimiento de la economía brasileña, así como diferentes estrategias anunciadas por el gobierno para atraer inversiones extranjeras. En el foro también se entregó el premio Latin Trade CFO del año en Brasil, cuyo ganador fue Eliseo Santiago Pérez Fernández, de JBS.

Published
2012

6. EVENTOS LT CFO SÃO PAULO.

Author

Ogier, Thierry

Subjects
*MEETINGS, *CHIEF financial officers, *AWARDS, *CONFERENCES & conventions, ECONOMIC conditions in Brazil, 1985-
Abstract

El artículo ofrece información sobre los resultados del evento Latin Trade CFO São Paulo, celebrado el 29 de julio de 2011 en esta ciudad de Brasil. El principal tema discutido fue la desaceleración de la economía de Brasil. En el evento se premió a los directores financieros brasileños Almir Barbassa de la petrolera estatal Petrobras y Luis Felipe Schiriak de la empresa azucarera Copersucar.

Published
2011

7. LT CFO EVENTS SÃO PAULO.

Author

Ogier, Thierry

Subjects
*MEETINGS, *CHIEF financial officers, *AWARDS, *CONFERENCES & conventions, ECONOMIC conditions in Brazil, 1985-
Abstract

El artículo ofrece información sobre los resultados del evento Latin Trade CFO São Paulo, celebrado el 29 de julio de 2011 en esta ciudad de Brasil. El principal tema discutido fue la desaceleración de la economía de Brasil. En el evento se premió a los directores financieros brasileños Almir Barbassa de la petrolera estatal Petrobras y Luis Felipe Schiriak de la empresa azucarera Copersucar.

Published
2011

8. EVENTOS LT CFO SÃO PAULO.

Author

Bevins, Vincent

Subjects
*MEETINGS, *CHIEF financial officers, *ECONOMIC development, *PROJECT finance, *CONFERENCES & conventions
Abstract

El artículo ofrece información sobre los resultados del evento LT CFO en São Paulo, Brasil, celebrada el 19 de abril de 2011. En la reunión se discutieron las perspectivas de crecimiento económico de Brasil, así como las medidas tomadas por financistas nacionales para la expansión internacional de empresas locales.

Published
2011

9. TIME FOR CHARACTER.

Subjects
*CHIEF financial officers, *RECESSIONS, *CONFERENCES & conventions, ECONOMIC conditions in Brazil
Abstract

The article offers information on the Council of the Americas CFO Forum of chief financial officers (CFOs) held in Rio de Janeiro, Brazil, on April 8, 2016, which focused on the recession and economic conditions in Brazil, in comparison to the global economy.

Published
2016

10. BRASIL: TALENTO PARA SALIR ADELANTE.

Author

Ogier, Thierry

Subjects
*CHIEF financial officers, *RATE of return on government securities, *CONFERENCES & conventions, *TWENTY-first century, *ECONOMIC policy
Abstract

Presenta información sobre los temas discutidos durante una reunión con CFO en el hotel Tivoli Sao Paulo en Sao Paulo, Brasil el 13 de agosto de 2015. Entre los temas tratados en la reunión incluyen disminución de calificación soberana de Brasil, su impacto en el mercado del país, las políticas económicas ortodoxas del país y la estructura competitiva del país. El simposio presentó con varios directores financieros (CFO) incluso Antonio Sergio Alfano, Mario Alejandro Estévez y Marcelo Giugliano.

Published
2015

11. UN PREMIO QUE CORONA UN SUEÑO.

Subjects
*CHIEF financial officers, *AWARDS
Abstract

Se presenta una entrevista con Antonio Sergio Alfano, director financiero (CFO) del productor de papel Klabin SA. Se refirió a varios temas incluyendo el premio ANO CEO del Brasil que recibió durante el Foro CFO, sus mayores logros, la inestabilidad en los mercados de Brasil y los desafíos que enfrenta en su papel en el trabajo.

Published
2015

12. NUEVA AGENDA PARA BRASIL.

Subjects
*ECONOMIC development, *INDUSTRIAL productivity, *CHIEF financial officers, *TAX laws, *CONFERENCES & conventions, *ATTITUDE (Psychology), *ECONOMICS
Abstract

El artículo ofrece información sobre el foro para directores financieros LT CFO São Paulo, celebrado en 2014 en São Paulo, Brasil, bajo la organización del grupo Latin Trade. Los temas discutidos incluyen un cambio de paradigma para el crecimiento económico de Brasil hacia la productividad en lugar del consumo, transformaciones en el papel del director financiero y el sistema tributario de Brasil.

Published
2014

13. SOFISTICADA E INFLUYENTE.

Author

GUTIÉRREZ, SANTIAGO

Subjects
*CHIEF financial officers, *INTERNATIONAL business enterprises, *STRATEGIC planning, *AWARDS
Abstract

El artículo presenta una entrevista con Marcela Drehmer, directora financiera del conglomerado brasileño Odebrecht Group, quien recibió el reconocimiento como directora financiera del año 2014 por el grupo Latin Trade. Los temas discutidos incluyen la expansión internacional de Odebrecht, el plan de inversión del grupo y el papel del director financiero. Se incluye también un breve perfil profesional de Drehmer.

Published
2014

14. EL CAMINO POR RECORRER.

Subjects
*CHIEF financial officers, *CONFERENCES & conventions
Abstract

El artículo ofrece información sobre el evento CFO Latin Trade, el cual tuvo lugar el 13 de agosto de 2013 en São Paolo, Brasil, con la participación de cincuenta directores financieros de empresas con base en América Latina.

Published
2013

15. Las complejidades de Brasil.

Subjects
*FORUMS, *CHIEF financial officers, *ECONOMIC development, *CONFERENCES & conventions, *COMMERCE, ECONOMIC conditions in Brazil, 1985-
Abstract

El artículo ofrece información sobre los resultados del Foro de Directores Ejecutivos de Finanzas organizado por el Grupo Latin Trade en São Paulo, Brasil. En el foro se discutieron distintos aspectos del acelerado crecimiento económico que experimenta Brasil, en particular el potencial económico a partir de la Copa Mundial de Fútbol 2014 y los Juegos Olímpicos de 2016 que se celebrarán en el país.

Published
2010

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