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Available. Open Access. Open Access
Article
Publication date: 6 April 2023

Arlindo Menezes da Costa Neto, Atelmo Ferreira de Oliveira, Aline Moura Costa da Silva and Alexandro Barbosa

The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.

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Abstract

Purpose

The objective of the present study is to examine the value relevance of accounting information presented by Brazilian banks.

Design/methodology/approach

The studied sample derived from Brazil’s Stock Exchange, B3, under the banking segment, resulting in a group of 24 publicly listed companies, whose data ranged from 2017 to 2019. The study was conducted using the disclosure index, made with the intent of evaluating the disclosure adherence of a company to the reporting standard. In this case, Comitê de Pronunciamentos Contábeis (CPC) 40, financial instruments: recognition, evaluation and disclosure, Instrumentos Financeiros: Evidenciação, Brazil’s interpretation of the International Financial Reporting Standards (IFRS) 7.

Findings

The results show that for the sample and period, the disclosure index cannot be used as an explanatory variable for the market evaluation of financial institutions.

Originality/value

While other studies have presented a similar approach to the value-relevance theme, the present work is original as it develops the methodology on financial institutions, and even more so on the financial institutions of a developing country.

Details

Journal of Capital Markets Studies, vol. 7 no. 1
Type: Research Article
ISSN: 2514-4774

Keywords

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Book part
Publication date: 15 August 2022

Tânia Mara Campos de Almeida, Kátia Tarouquella Brasil, Dianne Magalhães Viana, Simone Aparecida Lisniowski, Maura Angélica Milfont Shzu, Valérie Ganem, Suzana M. Ávila and Aline S. De Paula

The sexual division of labor remains a strong, discriminatory aspect of Brazilian society, with a high percentage of women engaged in precarious, caregiving, and service work that

Abstract

The sexual division of labor remains a strong, discriminatory aspect of Brazilian society, with a high percentage of women engaged in precarious, caregiving, and service work that is devalued within the traditional patriarchal family and school socialization. This chapter relates and analyzes the development of a multidisciplinary, intersectional, and interinstitutional project, Fast Girls, which addresses this situation of inequality and exclusion by promoting and strengthening learning in STEM and psychosocial dimensions for adolescent female students. It is currently deployed in three public schools on the outskirts of Brazil’s capital, Brasilia, but the focus here will be on the pioneering initiative, in one high school which has reached 150 participants since 2013. This project was conducted by professors and researchers from the engineering, social sciences, and humanities departments of the University of Brasilia (UnB) in Brazil and France’s Sorbonne Paris North University who are the authors of this autoethnography, which is based on interventions, interviews, and field observations. Principle academic results included articles, dissertations, and expositions at related national and international events characterized by the integration of various scientific fields. The intervention prepared participants for college attendance who was both unprecedented in their families and contributed to their occupying a social and subjective place quite different from the majority of youths in black and poor communities around the capitals of Brazil.

Details

Gender Visibility and Erasure
Type: Book
ISBN: 978-1-80382-593-9

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Article
Publication date: 1 September 2022

Carlos Alberto Soares da Costa, Letícia Rozeno Pessôa, Gabrielle Ribeiro Gracio, Maíra Duque Coutinho de Abreu, Bianca Ferolla da Camara Boueri, Carolina Ribeiro Pessanha, Aline D'Avila Pereira, Danielle Cavalcante Ribeiro and Gilson Teles Boaventura

The purpose of this study is to assess the effect of a diet added with taro (Colocasia esculenta) flour on the body composition of rats.

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Abstract

Purpose

The purpose of this study is to assess the effect of a diet added with taro (Colocasia esculenta) flour on the body composition of rats.

Design/methodology/approach

Weanling male rats were divided into Control (n = 11) and experimental groups (Taro, n = 12); experimental rats were fed on taro for 90 days. Food intake, body mass and length were evaluated on a weekly basis. Body composition was assessed through dual-energy X-ray absorptiometry and intra abdominal fat mass was measured at the end of 90 days.

Findings

Taro group recorded protein intake (55.5 ± 14.1 vs 43.8 ± 12.8 kcal, P < 0.009), body mass (between 40 and 90 days, P < 0.05), fat mass (147.3 ± 7.7 vs 99 ± 6.1 g, P < 0.001), lean mass (282.8 ± 4 vs 253.5 ± 7 g, P < 0.001), trunk fat mass (97.1 ± 7.7 vs 71.5 ± 4.1 g, P < 0.010), as well as intra-abdominal (31.3 ± 1.9 vs 21.1 ± 1.7 g, P < 0.001), epididymal (9.2 ± 0.8 vs 4.7 ± 0.5 g, P < 0.001) and retroperitoneal (14.2 ± 0.9 vs 8.8 ± 1.2 g, P < 0.002) fat mass higher than that of the Control group.

Originality/value

Taro flour would show anabolic effects on body compartments of rats. The extrapolation of these findings herein recorded for rats to humans requires caution; however, it is necessary conducting further studies to investigate potentials anabolic effects of taro (Colocacia esculenta) flour on the body composition of physical training models.

Details

Nutrition & Food Science , vol. 53 no. 3
Type: Research Article
ISSN: 0034-6659

Keywords

Available. Open Access. Open Access
Article
Publication date: 10 July 2023

Guler Aras

200

Abstract

Details

Journal of Capital Markets Studies, vol. 7 no. 1
Type: Research Article
ISSN: 2514-4774

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