Vol. 9 No. 3 (2013)

View Vol. 9 No. 3 (2013)

Published: 2013-09-30

Management Board

CORPO DIRETIVO

Carlos Eduardo Facin Lavarda

02-03
- PDF (Português (Brasil))

Editorial

EDITORIAL

Carlos Eduardo Facin Lavarda

04-05
- PDF (Português (Brasil))

National Section

SOCIAL DISCLOSURES IN SIX BRAZILIAN BANKS - AN ANALYSIS IN THE LIGHT OF INSTITUTIONAL THEORY

José Maria Dias Filho, Fábio Viana de Moura

06-21
- doi:10.4270/ruc.2013319 (Português (Brasil))
ACCOUNTING CHOICES IN INVESTIMENT PROPERTIES

Maria Elisabeth Moreira Carvalho Andrade, Denise Mendes da Silva, Rodrigo Fernandes Malaquias

22-37
- doi:10.4270/ruc.2013320 (Português (Brasil))
PROVISIONS, CONTINGENCIES AND CPC 25 REMARKS : THE PERCEPTIONS OF THE ACTORS INVOLVED

Antonio de Cistolo Ribeiro, Maisa de Souza Ribeiro, Elionor Farah Jreige Weffort

38-54
- doi:10.4270/ruc.2013321 (Português (Brasil))
RANKING OF BRAZILIAN ACCOUNTING GRADUATE SCHOOLS: AN ANALYSIS OF MASTERS PROGRAMS BASED ON SCIENTIFIC PRODUCTION IN ACADEMIC JOURNALS IN THE PERIOD OF 2007-2009

Sandro Vieira Soares, Fernando Richartz, Fernando Dal-ri Murcia

55-74
- doi:10.4270/ruc.2013322 (Português (Brasil))
COMPANYâ€™S ACQUISITION AS A FACTOR OF CHANGE ON THE MANAGEMENT CONTROL SYSTEM: A STRATEGIC ANALYSIS FROM THE PERSPECTIVE OF THE CONTINGENCY THEORY

Ricardo Vinícius Dias Jordão, Antônio Artur de Souza

75-103
- doi:10.4270/ruc.2013323 (Português (Brasil))
AUDIT OPINION: A STUDY OF QUALIFICATION OPINION AND PARAGRAPHS OF EMPHASIS ON THE FINANCIAL STATEMENTS OF BRAZILIAN PUBLIC FIRMS

Luzivalda Guedes Damascena, Edilson Paulo

104-127
- doi:10.4270/ruc.2013324 (Português (Brasil))
ACCOUNTING FRAUD AND WHISTLEBLOWING: AN EMPIRICAL RESEARCH ON THE INFLUENCE OF THE DELATORâ€™S PERCEPTION OF ACCOUNTING

Rossana Guerra Sousa, Adriana Fernandes Vasconcelos, Gustavo Amorim Antunes, José Dionísio Gomes da Silva

128-142
- doi:10.4270/ruc.2013325 (Português (Brasil))
PROFILE OF ACCOUNTING PROFESSIONALS REQUIRED BY THE LABOUR MARKET: A STUDY IN NORTHERN BRAZIL

Carla Tamer, Clilson Viana, Luiz Augusto Soares, Mariomar Lima

143-162
- doi:10.4270/ruc.2013326 (Português (Brasil))

International Section

MARKET RISK INFORMATION DISCLOSURE: A CASE OF COMPANIES WITHIN PSI 20

Maria Teresa VenÃ¢ncio Dores Alves, Mónica Lopes Graça

163-184
- doi:10.4270/ruc.2013327 (Português (Brasil))

Instructions to the Authors

INSTRUÇÕES AOS AUTORES

Carlos Eduardo Facin Lavarda

185-186
- PDF (Português (Brasil))
INSTRUCTIONS TO CONTRIBUTORS

Carlos Eduardo Facin Lavarda

187-188
- PDF (Português (Brasil))
INSTRUCCIONES PARA LOS AUTORES

Carlos Eduardo Facin Lavarda

189-190
- PDF (Português (Brasil))