Vol. 5 No. 4 (2009)

View Vol. 5 No. 4 (2009)

Published: 2009-12-08

Management Board

DIRECTIVE BORD

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

THE RELATIONSHIP BETWEEN ACCOUNTING EARNINGS MANAGEMENT AND BRAZILIAN PUBLIC COMPANIESâ€™ COST OF CAPITALPITAL OF BRAZILAN COMPANIES

Paula Carolina Ciampaglia Nardi, Ricardo Luiz Menezes da Silva, Sílvio Hiroshi Nakao, Maurício Ribeiro do Valle

06-26
- PDF (Português (Brasil))
EARNINGS MANAGEMENT AND THE ANNOUNCEMENT OF ACCOUNTING INCOME BY PUBLIC COMPANIES

Edilson Paulo Paulo, Jéssica Rodrigues Leme

27-43
- PDF (Português (Brasil))
INDEPENDENT AUDIT: A STUDY OF AUDITORS CERTIFICATES ISSUED ON FINANCIAL STATEMENTS OF BRAZILIAN COMPANIES LISTED IN BOVESPA AND NYSE

Anderson Clivatti Santos, Marcos Antonio Souza, Debora Gomes Machado, Rogerio Piva da Silva

44-62
- PDF (Português (Brasil))
THE CONTROLLERSHIP FUNCTIONS IN THE UNITED STATES, GERMANY AND BRAZIL

Rogério João Lunkes, Darci Schnorrenberger, Valdirene Gasparetto, Ernesto Fernando Rodrigues Vicente

63-75
- PDF (Português (Brasil))
AN ANALYSIS OF THE EDUCATION AND RESEARCH FIELD EVOLUTION IN ACCOUNTING FROM THE NETWORKS PERSPECTIVE

Silvana Anita Walter, Ana Paula Capuano da Cruz, Márcia Maria dos Santos Bortolocci Espejo, Flavia Pozzera Gassner

76-93
- PDF (Português (Brasil))

International Section

DETERMINING FACTORS OF THE BSC IMPLEMENTATION IN PORTUGAL

Patrícia Rodrigues Quesado, Lucia Lima Rodrigues

94-115
- PDF (Português (Brasil))
RETROSPECTIVE OF CORPORATE SOCIAL RESPONSIBILITY THROUGH THE DEVELOPMENT OF ECONOMIC THOUGHT

Hebert Correa Olivo, Alberto Ibarra Mares

116-133
- PDF (Português (Brasil))
THE CONCEPT, RECOGNITION AND MEASUREMENT OF PUBLIC ASSETS: SPECIAL MENTION TO PORTUGAL

Susana Catarino Rua

134-151
- PDF (Português (Brasil))
INTERNATIONAL STANDARDS FOR REPORTING OF FINANCIAL INSTRUMENTS (IAS 39, IFRS 7 AND IAS 32) IN THE COMMON PRACTICE OF CZECH COMPANIES

Jiri Strouhal

152-161
- PDF (Português (Brasil))

Instructions to the Authors

Instruções aos Autores

Ilse Maria Beuren

162-163
- PDF (Português (Brasil))
Instructions to Contributors

Ilse Maria Beuren

164-165
- PDF (Português (Brasil))
Instrucciones para los autores

Ilse Maria Beuren

166-167
- PDF (Português (Brasil))

Annual Table of Contents per Title

2009 Annual Table of Contents per Title

Ilse Maria Beuren

168-171
- PDF (Português (Brasil))

Annual Management Report

2009 Editorial Information

Ilse Maria Beuren

172
- PDF (Português (Brasil))
2009 Consultant's Nominate

Ilse Maria Beuren

173-178
- PDF (Português (Brasil))
2009 Average Circulation Period of Originals

Ilse Maria Beuren

179
- PDF (Português (Brasil))
2009 Volume of Articles Submitted and Accepted

Ilse Maria Beuren

180
- PDF (Português (Brasil))

Average Period of Circulation of Originals

2009 Distribution Information

Ilse Maria Beuren

181
- PDF (Português (Brasil))