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Affiliations
This person is not affiliated with any business or Blue Board record at ProZ.com.
Services
Translation, Interpreting
Expertise
Specializes in:
Poetry & Literature
Medical (general)
Biology (-tech,-chem,micro-)
Botany
Chemistry; Chem Sci/Eng
Energy / Power Generation
Environment & Ecology
Nutrition
Science (general)
Wine / Oenology / Viticulture
Also works in:
Zoology
Anthropology
Education / Pedagogy
Human Resources
Psychology
Food & Drink
History
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Volunteer / Pro-bono work
Open to considering volunteer work for registered non-profit organizations
English to Portuguese: The Economics of disclosure and financial reporting regulation: Evidence and suggestions for future research
Source text - English The Economics of disclosure and financial reporting regulation: Evidence and suggestions for future research
This paper discusses the empirical literature on the economic consequences of disclosure and financial reporting regulation, drawing on U.S. and international evidence. Given the policy relevance of research on regulation, we highlight the challenges with (1) quantifying regulatory costs and benefits, (2) measuring disclosure and reporting outcomes, and (3) drawing causal inferences from regulatory studies. Next, we discuss empirical studies that link disclosure and reporting activities to firm-specific and market-wide economic outcomes. Understanding these links is important when evaluating regulation. We then synthesize the empirical evidence on the economic effects of disclosure regulation and reporting standards, including the evidence on International Financial Reporting Standards (IFRS) adoption. Several important conclusions emerge. We generally lack evidence on market-wide effects and externalities from regulation, yet such evidence is central to the economic justification of regulation. Moreover, evidence on the causal effects of disclosure and reporting regulation is still relatively rare. We also lack evidence on the real effects of such regulation. These limitations provide many research opportunities. We conclude with several specific suggestions for future research.
Translation - Portuguese Este artigo discute a literatura empírica sobre as consequências econômicas da divulgação e regulamentação de relatórios financeiros, com base em evidências dos EUA e internacionais. Dada a relevância política da pesquisa sobre regulação, destacamos os desafios de (1) quantificar os custos e benefícios regulatórios, (2) medir os resultados da divulgação e da relatoria (3) fazer inferências causais a partir de estudos regulatórios. Em seguida, discutimos estudos empíricos que vinculam as atividades de divulgação e relatórios a resultados econômicos específicos da empresa e em todo o mercado. Compreender essas ligações é importante ao avaliar a regulamentação. Em seguida, sintetizamos as evidências empíricas sobre os efeitos econômicos da regulamentação de divulgação e normas de relatório, incluindo a evidência sobre a adoção das Normas Internacionais de Relatório Financeiro (IFRS). Várias conclusões importantes emergem. Em geral, carecemos de evidências sobre os efeitos gerais do mercado e as externalidades da regulamentação, embora tais evidências sejam centrais para a justificativa econômica da regulamentação. Além disso, as evidências sobre os efeitos causais da regulamentação de divulgação e relatórios ainda são relativamente raras. Também carecemos de evidências sobre os efeitos reais de tal regulamentação. Essas limitações fornecem muitas oportunidades de pesquisa. Concluímos com várias sugestões específicas para pesquisas futuras.
English to Portuguese: Do auditing and reporting standards affect firms' ethical behaviours? The moderating role of national culture
Source text - English The corporate scandals emerging during the last two decades have increased the amount of attention given to the ethical behaviours of firms (EBF). All around the world, civic organizations, as well as public and private institutions are facing the challenge of how to improve EBF. For this purpose, in recent years, forums and panels have been organized in many different jurisdictions (e.g., Global Ethics Forum, European Business Ethics Forum) and ethical codes of conducts have been developed by different professions and corporations (e.g., IFAC for professional accountants, APA for psychologists; and Code of Conduct or Ethics for companies such as Amazon, Apple, and Coca Cola). New regulations have also been set (e.g., the use of corporate governance principles for corporations, the introduction of international auditing and reporting standards). The ultimate aim of these efforts is to enhance EBF through the clarification of ethical values and increasing public interest in ethics, which is considered to be an important driver of the economy (Garrison et al. 2008).
Translation - Portuguese Os escândalos corporativos emergentes nas últimas duas décadas aumentaram a atenção dada aos comportamentos éticos das empresas (EBF, em inglês). Em todo o mundo, organizações cívicas, bem como instituições públicas e privadas, enfrentam o desafio de como melhorar o EBF. Para este propósito, nos últimos anos, fóruns e painéis foram organizados em muitas jurisdições diferentes (por exemplo, Fórum de Ética Global, Fórum de Ética Empresarial Europeu) e códigos de conduta ética foram desenvolvidos por diferentes profissões e corporações (por exemplo, IFAC para contadores profissionais, APA para psicólogos e o Código de Conduta ou Ética para empresas como Amazon, Apple e Coca Cola). Novos regulamentos também foram definidos (por exemplo, o uso de princípios de governança corporativa para empresas, a introdução de normas internacionais de auditoria e relatórios). O objetivo final desses esforços é aprimorar o EBF por meio do esclarecimento dos valores éticos e do aumento do interesse público pela ética, que é considerada um importante motor da economia (Garrison et al. 2008).
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Experience
Years of experience: 8. Registered at ProZ.com: Aug 2020.
Help or teach others with what I have learned over the years
Improve my productivity
Bio
I have been working with languages since I started college in 2007. Firstly, I worked for classmates and other co-workers, assisting them in interpreting scientific papers. In 2010, I had an opportunity to study in the USA where I could develop a project regarding environmental issues. In the meantime, I also worked as a Portuguese tutor at the college. In 2014, as a graduate student, I had an opportunity to publish and present an article in Cincinnati, where I could further improve my English skills. Upon my return, in 2015, I started working with languages, focusing mainly in English. Up to now, I have assisted various students in reading, speaking, writing, and listening. Furthermore, I have helped students in translating texts for graduate admissions in Brazil. Currently, I am venturing into this new field of work professionally, willing to provide accurate translation services.
Keywords: Portuguese, English, translator, Science, Biology, Environmental Science, texts in general
Expertise