Vol. 5 No. 3 (2009)

View Vol. 5 No. 3 (2009)

Published: 2009-10-07

Management Board

DIRECTIVE BORD

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

SECTORIAL ANALYSIS OF PERFORMANCE MEASUREMENTS USED IN THE MANAGERIAL REMUNERATION CONTRACTS

Flavia Zoboli Dalmacio, Amaury Jose Rezende, Valmor Slomski

06-23
- PDF (Português (Brasil))
EFFECTS ON RETURN AND ON AVERAGE LIQUIDITY OF THE SHARES OF THE COMPANIES THAT ISSUED ADRS IN NYSE AND THE ONES THAT ADHERED TO THE NEW MARKET

Lóren Cristina Neves, Sirlei Lemes

24-42
- PDF (Português (Brasil))
HYPOTHETICAL PORTFOLIO FORMULARIZATION OF FINANCIAL ASSETS USING THE TECHNIQUE MULTIVARIATE ANALYSIS OF CLUSTERS

Wesley Vieira da Silva, Aline Gonçalves Lins, Liliane Gomes, Sandro Marques

43-59
- PDF (Português (Brasil))
DIFFERENTIATED FINANCING SOURCES: THE IMPACT ON THE CAPITAL STRUCTURE OF BRAZILIAN SUGAR AND ALCOHOL COMPANIES

Tatiana Albanez, Maurício Ribeiro do Valle

60-81
- PDF (Português (Brasil))
IMPACTS OF CORPORATE GOVERNANCE AND CONTROL STRUCTURE ON THE CONSOLIDATION OF FINANCIAL STATEMENTS IN BUSINESS COMBINATIONS: THE CASE STUDY OF COPEL

Ricardo Vinícius Dias Jordão, Antônio Artur de Souza, Débora Lage Lélis, Régis Monteiro Ferreira

82-98
- PDF (Português (Brasil))

International Section

STATEMENT OF CASH FLOW AND CREATIVE ACCOUNTING

Fernando Ruíz Lamas, António Augusto Gregório

99-115
- PDF (Português (Brasil))
ACCOUNTING OPERATING INCOME CAUSES OF VARIATION: THE IBERIA CASE

Manuel Angel Fernández Gámez, Daniel Ruiz Palomo, Rocío Sánchez Toledano

116-138
- PDF (Português (Brasil))
IMPLEMENTATION OF THE BOLOGNA PROCESS IN PORTUGAL

Fátima David, Rute Abreu

139-155
- PDF (Português (Brasil))
THE ADOPTION OF THE INTERNATIONAL FINANCIAL REPORTING STANDARDS IN PORTUGAL: CAN EXPECTED COSTS BE REDUCED?

Paulo A. P. Alves, José A. C. Moreira

156-164
- PDF (Português (Brasil))

Instructions to the Authors

Instruções aos Autores

Ilse Maria Beuren

165-166
- PDF (Português (Brasil))
Instructions to Contributors

Ilse Maria Beuren

167-168
- PDF (Português (Brasil))
Instrucciones para los autores

Ilse Maria Beuren

169-170
- PDF (Português (Brasil))