Loading...
Please wait, while we are loading the content...
Similar Documents
Deficiências das demonstrações contábeis das empresas de ônibus da cidade de São Paulo: uma análise do impacto sobre os indicadores financeiros no período 2003-2012
| Content Provider | Semantic Scholar |
|---|---|
| Author | Lima, José Alexandre Soares De Oliveira |
| Copyright Year | 2015 |
| Abstract | One of the ways to guarantee the quality of a public service is that one in which the dealership and permitee companies show the economical and financial capacity to accomplish with their contractual commitment taken to the official administration. This is measured by the indices extracted from the accounting statement of the companies. From the analysis of the deficiencies disclosured in the auditing report, this study investigates the impact of such deficiencies on such indicators and if this requirement is complied by the concessionaires (private companies which Works under public concession) wich provide public transportation in the city of Sao Paulo. The study uses both the audit report and the financial statements published by the City Hall of that city. Also is investigated the use of other indexes. The aim is to analyze the accounting deficiencies evidenced in the audit reports (unqualified reports) and the impacts of these in the financial indices.The sample of this survey considered the universe of the dealership and permitee companies (32 companies), whose audit reports were available in the website of SPTrans from 2003 to 2012. It was analyzed all the audit reports and the accounting demonstration available. From the unqualified reports or emphasis of matter showed on the auditing feedback, it was estimated the impact in the heritage and in the financial and economical indices required and not required on the concession contract. It is verified the predominance of unqualified reports or paragraphs of emphasis and, as a consequence, the existence of impacts only for the financial indices required. |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://repositorio.ufpe.br/bitstream/123456789/16663/1/DISSERTA%C3%87%C3%83O%20Jose%20Alexandre%20Soares%20de%20Oliveira%20Lima.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
