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Assessment of literfall in chestnut forest stands: comparison of two sample methods

Patrício, Maria do Sameiro; Nunes, Luís; Pereira, Ermelinda
Fonte: II Europen Congress on Chestnut Publicador: II Europen Congress on Chestnut
Tipo: Conferência ou Objeto de Conferência
ENG
Relevância na Pesquisa
35.97%
The annual amount of litter returned to the ecosystems and their decomposition processes are vital for sustainable management since that regulate the carbon cycle and soil nutrients pools. However, the methodology used for their assessment can significantly influence the obtained estimates concerning to the produced biomass and the potential return of nutrients to the soil and carbon sequestration. This study compared two common assessment methods of the annual litterfall in three high forest chestnut stands located in the mountains of Bornes, Marão and Padrela, Northern Portugal. The tested litterfall sampling methods were the quadrat method (50 x 50 cm) and the circular 1m2 littertraps. The two methods were randomly applied on the same sample area. The harvest was repeated for two consecutive years. The obtained estimates of the amount of litterfall varied significantly with the method used and the interaction method x location was not significant. Estimates obtained with littertraps were lower than that obtained with the quadrat method.

Accounting earnings properties and determinants of earnings response coefficient in Brazil; Propriedades do lucro contábil e determinantes do coeficiente de resposta ao lucro no Brasil

Pimentel, Renê Coppe
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 17/12/2009 EN
Relevância na Pesquisa
26.09%
A fundamental issue at the interface of economics, finance, and accounting involves the relation between a firm's reported earnings and its stock returns. The lack of research in this field using Brazilian data and the limitations of previous research in terms of time-series data (small length available) motivates the present research. In addition, the practical justification of this research is that time-series properties of accounting earnings and the determinants of Earnings Response Coefficient (ERC) have a direct application in earnings forecasting and the valuation process. Based on this, the general objectives of this dissertation are to analyse the earnings time-series properties and to find the economic determinants of ERC in Brazil. Consequently, this dissertation is divided into three main sections/studies: (1) An analysis of the time-series properties of accounting earnings and the long-term relationship among price, return and earnings; (2) An analysis of the relevance and significance of ERC for individual companies and pooled data; and, (3) Elucidation of the economic determinants of ERC in Brazil. In order to achieve these objectives, quarterly and annual data were gathered and analysed. The quarterly sample is composed by 71 firms with quarterly data from the first quarter of 1995 until first quarter of 2009 (57 time-observations)...

As informações sociais e ambientais evidenciadas nos relatórios anuais das empresas: a percepção dos usuários; The social and environmental information disclosured in corporate annual reports: a user´s perception

Machado, Márcia Reis
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Tese de Doutorado Formato: application/pdf
Publicado em 14/12/2010 PT
Relevância na Pesquisa
26.09%
O objetivo geral da presente pesquisa consiste em averiguar a percepção dos usuários externos dos relatórios anuais das empresas quanto à qualidade das informações sociais e ambientais neles contidas. As principais justificativas para a realização do estudo são: (i) os relatórios anuais das empresas são considerados importante meio de evidenciação; (ii) o número de empresas que divulgam informações socioambientais tem aumentado consideravelmente; (iii) o mercado de capitais é considerado importante usuário da informação contábil e foco de muitos estudos, mas não o único; por isso, se fazem necessários estudos que possam averiguar a qualidade da informação para os demais usuários. A pesquisa, de caráter descritivo, foi conduzida por uma survey, utilizando questionários como instrumento de coleta de dados. Os questionários foram hospedados no site do Formsite.com. Considerou-se a amostra por acessibilidade, composta de 169 representantes de empresas de capital aberto, 438 analistas credenciados na CVM e 220 acadêmicos, representados por professores de programas de pós-graduação em ciências contábeis recomendados pela CAPES. Foram obtidas 211 respostas válidas, representando um índice de resposta de aproximadamente 30%. Antes da análise dos dados...

Qualidade do controlo da Diabetes Mellitus tipo 2 numa amostra de utentes do Centro de Saúde de Braga; Type 2 diabetes quality control in a patient sample of Braga Health Centre

Silva, Cristina Nogueira; Bulhões, Cláudia; Ferreira, Daniela; Magalhães, Maria João; Peixoto, Vânia
Fonte: Associação Portuguesa dos Médicos de Clínica Geral Publicador: Associação Portuguesa dos Médicos de Clínica Geral
Tipo: Artigo de Revista Científica
Publicado em //2006 POR
Relevância na Pesquisa
26.13%
Objectivo: Análise da qualidade do controlo da Diabetes Mellitus tipo 2 (DM 2), numa amostra de utentes do Centro de Saúde de Braga (CSB). Métodos: Estudo observacional descritivo e transversal realizado na população de utentes diabéticos tipo 2 inscritos no Centro de Saúde de Braga. Amostra de conveniência de utentes diabéticos identificados recorrendo ao sistema de informação SINUS. Para recolha de informação foram analisados todos os documentos contidos no processo clínico de cada utente. Avaliaram-se como indicadores directos da qualidade do controlo o último valor de hemoglobina glicosilada (HbA1C), tensão arterial (TA), LDL-colesterol, HDL-colesterol e triglicerídeos, pesquisa anual de microalbuminúria (urina de 24 horas), realização anual de exame dos pés e referenciação anual a oftalmologia (de acordo com as guidelines da Associação Americana de Diabetes). A prevalência de complicações micro e macrovasculares foi avaliada como indicador indirecto da qualidade. Os resultados foram analisados no SPSS/PC (14.0). Resultados: Amostra constituída por 111 diabéticos (62,2 % do sexo feminino e 37,8% masculino), com idade média de 65,54 anos, 4,5% dos quais fumadores activos. Verifica-se o cumprimento...

O relato financeiro das matérias ambientais : o caso do sector metalomecânico e metalurgia de base

Barros, Carlos Lourenço Moreira de
Fonte: Universidade do Minho Publicador: Universidade do Minho
Tipo: Dissertação de Mestrado
Publicado em //2011 POR
Relevância na Pesquisa
26.05%
Dissertação de mestrado em Contabilidade; O presente estudo circunscreve-se na investigação empírica sobre o relato ambiental obrigatório, na sequência do processo de regulamentação contabilística das questões ambientais vivido a nível europeu. Este estudo tem como objectivo analisar as práticas e grau de divulgação de informação ambiental nas contas anuais de 2008, tendo por base os requisitos legais exigidos pela Directriz Contabilística n.º 29 – Matérias ambientais (de aplicação obrigatória desde o ano 2006), bem como identificar os factores explicativos da decisão e nível de divulgação ambiental. As empresas da amostra, num total de 39, foram seleccionadas a partir da lista das 500 maiores e melhores empresas portuguesas, centrando-se num sector de actividade potencialmente com maior impacto ambiental: o sector de metalomecânica e metalurgia de base. Nesta investigação foi utilizada a técnica de análise de conteúdo das contas anuais, para medição do nível de divulgação ambiental através da criação de um Índice de Divulgação Ambiental (IDA), cujos valores variam entre 0 e 1. A fim de avaliar os factores explicativos da prática e nível de divulgação, foram desenvolvidos dois modelos de regressão linear e logística (tendo...

Evaluation of Spatial interpolation techniques for mapping climate variables with low sample density: a case study using a new gridded dataset of Bangladesh

Bhowmik, Avit Kumar
Fonte: Universidade Nova de Lisboa Publicador: Universidade Nova de Lisboa
Tipo: Dissertação de Mestrado
Publicado em 01/03/2012 ENG
Relevância na Pesquisa
35.94%
Dissertation submitted in partial fulfillment of the requirements for the Degree of Master of Science in Geospatial Technologies.; This study explores and analyses the impact of sample density on the performances of the spatial interpolation techniques. It evaluates the performances of two alternative deterministic techniques – Thin Plate Spline and Inverse Distance Weighting, and two alternative stochastic techniques – Ordinary Kriging and Universal Kriging; to interpolate two climate indices - Annual Total Precipitation in Wet Days and the Yearly Maximum Value of the Daily Maximum Temperature, in a low sample density region - Bangladesh, for 60 years – 1948 to 2007. It implies the approach of Spatially Shifted Years to create mean variograms with respect to the low sample density. Seven different performance measurements - Mean Absolute Error, Root Mean Square Errors, Systematic Root Mean Square Errors, Unsystematic Root Mean Square Errors, Index of Agreement, Coefficient of Variation of Prediction and Confidence of Prediction, have been applied to evaluate the performance of the spatial interpolation techniques. The resulted performance measurements indicate that for most of the years the Universal Kriging method performs better to interpolate total precipitation...

Changes in annual tuberculosis notification rates between 1978/79 and 1983 for the population of Indian subcontinent ethnic origin resident in England.

Nunn, A J; Darbyshire, J H; Fox, W; Johnson, D A; Springett, V H
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /12/1986 EN
Relevância na Pesquisa
26.01%
In two national surveys of tuberculosis notifications in England conducted in 1978/79 and 1983 the estimated annual notification rates for the Indian subcontinent (Indian, Pakistani, and Bangladeshi) ethnic groups were considerably higher than the rate for the white ethnic group. The mean annual decline in rates between the surveys appeared to be greater for the Indian and the Pakistani and Bangladeshi ethnic groups, 15% and 16% respectively, than for the white ethnic group (7%). Data from two small sample population surveys, the National Dwelling and Housing Survey in 1978 and the Labour Force Survey in 1983, were used to calculate the rates. However, comparison of the estimates for the population of Indian subcontinent ethnic origin in England from these surveys revealed discrepancies between them. Additional information from the Labour Force Survey on the year of first entry to the United Kingdom (UK) permitted the calculation of new estimates for the 1978 population, and based on these estimates the annual notification rates for 1978/79 were 287 per 100,000 for the Indian and 286 per 100,000 for the Pakistani and Bangladeshi ethnic groups. The rates for 1983 were 178 and 169 respectively, and the mean annual decline between the surveys was 11% for the Indian and 12% for the Pakistani and Bangladeshi ethnic groups. There were important changes in the characteristics of the population of Indian subcontinent ethnic origin in England between 1978 and 1983...

The Sub-Annual Breeding Cycle of a Tropical Seabird

Reynolds, S. James; Martin, Graham R.; Dawson, Alistair; Wearn, Colin P.; Hughes, B. John
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 08/04/2014 EN
Relevância na Pesquisa
25.99%
Breeding periodicity allows organisms to synchronise breeding attempts with the most favourable ecological conditions under which to raise offspring. For most animal species, ecological conditions vary seasonally and usually impose an annual breeding schedule on their populations; sub-annual breeding schedules will be rare. We use a 16-year dataset of breeding attempts by a tropical seabird, the sooty tern (Onychoprion fuscatus), on Ascension Island to provide new insights about this classical example of a population of sub-annually breeding birds that was first documented in studies 60 years previously on the same island. We confirm that the breeding interval of this population has remained consistently sub-annual. By ringing >17000 birds and re-capturing a large sample of them at equivalent breeding stages in subsequent seasons, we reveal for the first time that many individual birds also consistently breed sub-annually (i.e. that sub-annual breeding is an individual as well as a population breeding strategy). Ascension Island sooty terns appear to reduce their courtship phase markedly compared with conspecifics breeding elsewhere. Our results provide rare insights into the ecological and physiological drivers of breeding periodicity...

Inter-Annual Variation in Characteristics of Endozoochory by Wild Japanese Macaques

Tsuji, Yamato
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 01/10/2014 EN
Relevância na Pesquisa
26.07%
Endozoochory is important to the dynamics and regeneration of forest ecosystems. Despite the universality of inter-annual variation in fruit production, few studies have addressed the sign (seed predation versus seed dispersal) and strength (frequency and quantity) of fruit-frugivore interaction and the effectiveness of endozoochory in response to the long-term temporal context. In this study I evaluated the characteristics of endozoochorous dispersal by wild Japanese macaques Macaca fuscata inhabiting deciduous forest in northern Japan for five different years. I collected 378 fecal samples from the macaques in fall (September to November) and quantified the proportion of feces containing seeds, number of seeds per fecal sample, ratio of intact seeds, and seed diversity. The proportion of feces containing seeds of any species (five-year mean: 85.9%, range: 78–97%) did not show significant inter-annual variation, while species-level proportions did. The intact ratio of seeds (mean: 83%, range: 61–98%) varied significantly both between years and between months, and this varied among dominant plant species. The number of seeds per fecal sample (mean: 78, range: 32–102) varied monthly but did not between years, and the seed diversity (mean: 0.66...

Accountability in Public Expenditures in Latin America and the Caribbean : Revitalizing Reforms in Financial Management and Procurement

Ladipo, Omowunmi; Sánchez, Alfonso; Sopher, Jamil
Fonte: World Bank Publicador: World Bank
Relevância na Pesquisa
25.99%
Based on a sample of countries in Latin America and the Caribbean, this book sets out areas in which governments could focus to improve the quality of public expenditures. It seeks to identify, from a regional perspective, first, the cross-cutting strengths and weaknesses of public financial management and procurement systems, and second, the characteristics of and lessons that can be learned from reform programs. In undertaking this analysis, the authors have taken a particular interest in establishing what role civil society organizations may have played, or could play, in promoting transparency and accountability in the public sector. More specifically, this book focuses on the specific institutional arrangements and the policy choices that underpin the management of public finances, which are set out primarily in a sample of publicly available Country Financial Accountability Assessments and Country Procurement Assessment Reports undertaken by the World Bank and its development partners.

Did Higher Inequality Impede Growth in Rural China?

Benjamin, Dwayne; Brandt, Loren; Giles, John
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
25.99%
This paper estimates the relationship between initial village inequality and subsequent household income growth for a large sample of households in rural China. Using a rich longitudinal survey spanning the years 1987-2002, and controlling for an array of household and village characteristics, the paper finds that households located in higher inequality villages experienced significantly lower income growth through the 1990s. However, local inequality s predictive power and effects are significantly diminished by the end of the sample. The paper exploits several advantages of the household-level data to explore hypotheses that shed light on the channels by which inequality affects growth. Biases due to aggregation and heterogeneity of returns to own-resources, previously suggested as candidate explanations for the relationship, are both ruled out. Instead, the evidence points to unobserved village institutions at the time of economic reforms that were associated with household access to higher income activities as the source of the link between inequality and growth. The empirical analysis addresses a number of pertinent econometric issues including measurement error and attrition...

Did Growth Become Less Pro-Poor in the 1990s?

Lopez, Humberto
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
25.99%
The author analyzes the stability of the empirical relationship between growth and changes in inequality over time. He concludes that while during the 1970s and 1980s the growth process was not accompanied by increases in inequality, during the 1990s a positive and significant correlation appears in the data. For this decade, he estimates that a 1 percent growth rate would be associated with an increase in the gini coefficient of between .3 to .5 percent. This positive correlation is hidden when one estimates the model without allowing for changes in the relationship over the different decades. The finding is robust to a number of departures from the basic specification including: (1) the use of alternative specifications to isolate decadal shifts; (2) the use of robust estimation techniques that address the potential influence of outliers; (3) restricting the sample to a balanced panel for the 1980s and 1990s to control for changes in the composition of the sample related to the unbalanced nature of the panel; and (4) considering the possibility of fixed effects in the data. The author also explores the impact of this structural change in the rate of poverty reduction and concludes that it is far from negligible.

Uncertainty and Climate Variability in the Design and Operation of Water Resources Projects : Examples and Case Studies

Rodríguez-Iturbe, Ignacio; Valdés, Juan B.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
25.99%
There are two common problems in flood hydrology: 1) estimate the return period for a given flood; and 2) estimate the flood for a given return period. A commonly used procedure to solve these problems is to fit a probability density function such as the Gumbel, Pearson type three or the generalized extreme value distributions to the historical data. The Pearson probability distribution was named after the statistician Pearson, it is also called the three-parameter gamma distribution. The Mann-Kendall test is a non-parametric test for identifying trends in time series data. The test compares the relative magnitudes of sample data rather than the data values them. One benefit of this test is that the data need not conform to any particular distribution. The data values are evaluated as an ordered time series. Each data value is compared to all subsequent data values. There are basically two approaches to downscale coupled climate model projections: statistical and dynamic downscaling.

The Effect of Aid on Growth : Evidence from a Quasi-Experiment

Galiani, Sebastian; Knack, Stephen; Xu, Lixin Colin; Zou, Ben
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
26.04%
The literature on aid and growth has not found a convincing instrumental variable to identify the causal effects of aid. This paper exploits an instrumental variable based on the fact that since 1987, eligibility for aid from the International Development Association (IDA) has been based partly on whether or not a country is below a certain threshold of per capita income. The paper finds evidence that other donors tend to reinforce rather than compensate for reductions in IDA aid following threshold crossings. Overall, aid as a share of gross national income (GNI) drops about 59 percent on average after countries cross the threshold. Focusing on the 35 countries that have crossed the income threshold from below between 1987 and 2010, a positive, statistically significant, and economically sizable effect of aid on growth is found. A one percentage point increase in the aid to GNI ratio from the sample mean raises annual real per capita growth in gross domestic product by approximately 0.35 percentage points. The analysis shows that the main channel through which aid promotes growth is by increasing physical investment.

Inequality of Opportunity and Economic Growth : A Cross-Country Analysis

Ferreira, Francisco H.G.; Lakner, Christoph; Lugo, Maria Ana; Ozler, Berk
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
25.99%
Income differences arise from many sources. While some kinds of inequality, caused by effort differences, might be associated with faster economic growth, other kinds, arising from unequal opportunities for investment, might be detrimental to economic progress. This study uses two new metadata sets, consisting of 118 household surveys and 134 Demographic and Health Surveys, to revisit the question of whether inequality is associated with economic growth and, in particular, to examine whether inequality of opportunity -- driven by circumstances at birth -- has a negative effect on subsequent growth. The results are suggestive but not robust: while overall income inequality is generally negatively associated with growth in the household survey sample, we find no evidence that this is due to the component associated with unequal opportunities. In the Demographic and Health Surveys sample, both overall wealth inequality and inequality of opportunity have a negative effect on growth in some of the preferred specifications...

Environmental disclosures in annual reports of Australian gold and copper mining companies with activities in Papua New Guinea and/or Indonesia

Burritt, Roger L
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 152359 bytes; 354 bytes; application/pdf; application/octet-stream
EN_AU
Relevância na Pesquisa
35.97%
This paper considers some preliminary evidence about environmental disclosures of Australian gold/copper mining companies with interests in PNG, Indonesia, or both. First, comment is made about the possible importance of the content of annual reports to stakeholders. Second, a framework of expectations about annual report disclosures of multinationals is developed. Third, the technique of content analysis is outlined and its advantages and disadvantages are explored. Major problems are identified with the method’s internal validity. Finally, comment is made on some preliminary findings about the environmental disclosures observed in a sample of published annual reports of Australian-based, listed mining companies between 1994 and 1996.; no

Natural Resources and Reforms

Amin, Mohammad; Djankov, Simeon
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Publications & Research :: Policy Research Working Paper
ENGLISH
Relevância na Pesquisa
25.99%
The authors use a sample of 133 countries to investigate the link between the abundance of natural resources and micro-economic reforms. Previous studies suggest that natural resource abundance gives rise to governments that are less accountable to the public and states that are oligarchic, and that it leads to the erosion of social capital. These factors are likely to hamper economic reforms. The authors test this hypothesis using data on micro-economic reforms from the World Bank's Doing Business database. The results provide a robust support for the "resource curse" view: a move from the 75th percentile to the 25th percentile on resource abundance equals 10.9 percentage points more reform. This is a large effect given that the mean probability of reform in the sample is 57.1 percent.

Annual Review of Development Effectiveness 2009 : Achieving Sustainable Development

Independent Evaluation Group
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH
Relevância na Pesquisa
35.89%
This year's annual review of development effectiveness (ARDE) is being written against the backdrop of a global financial crisis, declining growth, and massive fiscal stimulus efforts to revitalize markets. Demand for greater development support from the World Bank has grown, along with concerns that resources be used effectively and efficiently to achieve their development objectives. This ARDE focuses on the Bank's performance record in getting results from its projects and country programs and, as is customary, examines in depth one topic relating to development effectiveness. The focus of this ARDE is on the Bank's support for environmental sustainability, in response to a Board request for a synthesis of findings from recent Independent Evaluation Group (IEG) reports on the environment. This year's special focus getting results for sustainable development reflects the vital role of sound environmental stewardship for development and the grave threat that inaction poses of reversing gains in growth and poverty reduction. The Bank's record in implementing the 2001 environment strategy and advancing the results agenda is quite mixed. New sources of financing...

The justification of organizational performance in annual report narratives

Tessarolo,Izabella Frinhani; Antonio,Marcelo Sanches Pagliarussi; Luz,Antonio Thadeu Mattos da
Fonte: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração Publicador: ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/06/2010 EN
Relevância na Pesquisa
35.99%
In this paper, the nature of organizational discourse is theoretically underpinned by the concept of self-serving attributions, a type of causal reasoning that allows the writer to take credit for good news and avoid blame for bad news. We incorporated signaling theory to the extant theoretical framework for self-serving attributions in order to develop hypotheses for the expected levels of attributional bias in the justification of organizational performance. A sample of 49 companies was selected, both from a bad year and a good year regarding the capital market context. Each company's Letter to Shareholders was content analyzed in order to test our propositions concerning the presence and intensity of self-serving attributions in that section of annual reports. The results partially corroborate the proposed theoretical hypotheses, but the sample size is an issue in terms of robustness. Nevertheless, the results indicate that companies attempt to create a positive corporate image to external stakeholders even when negative performance occurs in a clearly favorable external context. Moreover, we observed that companies with positive performance in a good external context blame negative effects on the environment in a proportion equivalent to that observed for companies with positive performance in a bad year.

O uso do disclosure narrativo em relatórios anuais corporativos para inferência da continuidade das empresas; The use of annual reports narrative disclosures to predict the firm's financial risk of bankruptcy

Pagliaruss, Marcelo Sanches; Scotá, Renato
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/04/2009 POR
Relevância na Pesquisa
36.11%
Este trabalho buscou verificar se é possível prever a descontinuidade empresarial com base nas informações contidas nas seções narrativas dos relatórios anuais corporativos. Para tanto, foram aplicados, em um conjunto de empresas brasileiras listadas na BOVESPA, os modelos desenvolvidos por Smith e Taffler (2000). Uma amostra de relatórios anuais de empresas falidas e não falidas de setores e portes semelhantes foi levantada. Na amostra buscaram-se os relatórios anuais do último exercício anterior à concordata ou falência relativa às empresas falidas e estas foram emparelhadas com empresas financeiramente saudáveis. Os relatórios anuais foram submetidos a um procedimento de análise de conteúdo idêntico ao realizado por Smith e Taffler (2000). Após a análise de conteúdo, foram calculados e analisados os scores obtidos pelas empresas listadas na BOVESPA e verificou-se se o poder de classificação destes modelos foi estatisticamente significante. Concluiu-se que os modelos desenvolvidos por Smith e Taffler (2000), apesar de terem sido desenvolvidos em um contexto institucional bastante diferente do Brasil, ao serem aplicados nesta amostra, apresentaram poder de classificação de empresas falidas e não falidas estatisticamente significante. Os resultados apontam que o disclosure narrativo apresentado nos relatórios anuais corporativos constitui uma importante fonte de informação para a análise da continuidade das empresas.; In this work we aimed to analyze the appropriateness of information presented at the narrative sections of corporate annual reports as predictors of a firm's discontinuity. We gathered a sample of corporate annual reports from companies listed at BOVESPA and then we applied two models developed by Smith and Taffler (2000). The sample was composed by failed and successful firms...