Vol. 8 No. 3 (2012)

View Vol. 8 No. 3 (2012)

Published: 2012-07-24

Management Board

CORPO DIRETIVO

Ilse Maria Beuren

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Ilse Maria Beuren

04-05
- PDF (Português (Brasil))

National Section

ACCOUNTING RESEARCH: AN ANALYSIS OF EMPIRICAL STUDIES PUBLISHED BETWEEN 2000 AND 2009

Ewerton Alex Avelar, Thiago de Sousa Santos, Lívia Maria de Pádua Ribeiro, Clédison Carlos de Oliveira

06-23
- doi:10.4270/ruc.2012319 (Português (Brasil))
TO BE OR NOT TO BE INDEPENDENT? AN EXPLORATORY STUDY ON THE INDEPENDENCE OF SUPREME AUDIT INSTITUTIONS AND THE LEVEL OF COUNTRIESâ€™ FISCAL TRANSPARENCY

Janilson Antonio da Silva Suzart

24-39
- doi:10.4270/ruc.2012320 (Português (Brasil))
FEATURES AND POWERS OF THE BOARDS OF DIRECTORS OF BRAZILIAN BANKS AND THEIR RELATIONSHIP WITH THEIR FINANCIAL PERFORMANCE

Orleans Silva Martins, Lílian Perobon Mazer, Paulo Roberto Barbosa Lustosa, Edilson Paulo

40-61
- doi:10.4270/ruc.2012321 (Português (Brasil))
PROCESS OF RECOGNITION AND MEASUREMENT OF FIXED ASSETS IN THE PUBLIC SECTOR FRONT THE INTERNATIONAL ACCOUNTING STANDARDS: A CASE STUDY OF ANATEL

Rafael de Moura Fé Carvalho, Diana Vaz de Lima, Lucas Oliveira Gomes Ferreira

62-81
- doi:10.4270/ruc.2012322 (Português (Brasil))
INFLUENCE OF DIVIDENDS ON THE EARNINGS INFORMATIVENESS: EMPIRICAL EVIDENCE IN THE BM&FBOVESPA

Talles Vianna Brugni, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Patrícia Krauss Serrano Paris

82-99
- doi:10.4270/ruc.2012323 (Português (Brasil))
DIFFERENCES BETWEEN TAXABLE INCOME AND ACCOUNTING PROFIT OF BRAZILIAN COMPANIES WITH OPEN CAPITAL

Melina Carneiro Machado, Sílvio Hiroshi Nakao

100-112
- doi:10.4270/ruc.2012324 (Português (Brasil))
CONTROLLING CHARACTERISTICS OF THE LARGEST COMPANIES LISTED ON THE BM&FBOVESPA

Danival Sousa Cavalcante, Márcia Martins Mendes De Luca, Vera Maria Rodrigues Ponte, Alessandra Vasconcelos Gallon

113-134
- doi:10.4270/ruc.2012325 (Português (Brasil))

International Section

GENERAL GUIDELINES FOR PROJECTS COST CONTROL: A CASE ANALYSIS

Miguel Ãngel Oliveros Villegas, Haydeé Rincón de Parra

135-148
- doi:10.4270/ruc.2012326 (Português (Brasil))
PORTO AND THE ACCOUNTING EDUCATION: A CRITICAL REVIEW OF THE ACCOUNTING DISCIPLINE AND THE COMMERCE COURSE OF POLYTECHNIC ACADEMY OF PORTO, 1837

Miguel Gonçalves, Maria da Conceição da Costa Marques

149-167
- doi:10.4270/ruc.2012327 (Português (Brasil))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Ilse Maria Beuren

168-169
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Ilse Maria Beuren

170-171
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Ilse Maria Beuren

172-173
- PDF (Português (Brasil))