Vol. 10 No. 2 (2014)

View Vol. 10 No. 2 (2014)

Revista Universo Contábil, ISSN 1809-3337, Vol.10, No 2 (2014)

Published: 2014-07-10

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

RESOURCES AGREEMENT BETWEEN SUPPORT FOUNDATIONS AND FEDERAL UNIVERSITIES IN BRAZIL: A STUDY OF JUDGMENTS OF THE COURT OF AUDIT (TCU)

Crisley do Carmo Dalto, Valcemiro Nossa, Antonio Lopo Martinez

06-23
- doi:10.4270/ruc.2014209 (Português (Brasil))
THE INTERFERENCE OF EMOTION RISK DECISION-MAKING: AN EXPERIMENTAL STUDY WITH CONTROLLERSHIP PROFESSIONALS

Tamar Klein Alvarenga, Ricardo Lopes Cardoso, Jandira Sandra Ferreira, Andson Braga de Aguiar

24-42
- doi:10.4270/ruc.2014210 (Português (Brasil))
INFORMATIONAL CONTENT OF THE MANAGEMENT REPORT AND PERFORMANCE ON THE BRAZILIAN COMPANIES IN IBOVESPA

Sonia Raifur Kos, Márcia Maria dos Santos Bortolocci Espejo, Leo Raifur

43-62
- doi:10.4270/ruc.2014211 (Português (Brasil))
IMPACT OF ADOPTION OF IFRS IN THE CONSOLIDATED STATEMENTS OF BANKS LISTED ON THE BM&FBOVESPA

José Barbosa de Farias, Vera Maria Rodrigues Ponte, Marcelle Colares Oliveira, Márcia Martins Mendes De Luca

63-83
- doi:10.4270/ruc.2014212 (Português (Brasil))
IMPACT OF ACCOUNTING CHANGE IN RECOGNITION OF ASSETS IN LEASING OPERATIONS

Denise Maria Ribeiro, Elizio Marcos dos Reis, Laura Edith Taboada Pinheiro

84-104
- doi:10.4270/ruc.2014213 (Português (Brasil))
AWARENESS OF THE IMPACT OF ADOPTING IFRS ON MANAGEMENT ACCOUNTING FROM THE PERSPECTIVE OF TEACHERS OF POSTGRADUATE STRICTO SENSU PROGRAMS IN ACCOUNTING

Kleber Domingos de Araújo, Edgard Bruno Cornacchione Jr., Luciane Reginato Cornacchione, Janilson Antônio da Silva Suzart

105-124
- doi:10.4270/ruc.2014214 (Português (Brasil))
NEW EVIDENCE OF RELATIONSHIP BETWEEN TRADITIONAL MEASURES OF PERFORMANCE AND THOSE BASED ON VALUE CREATION FROM THE COST OF CAPITAL

Silvana Dalmutt Kruger, Sérgio Murilo Petri

125-143
- doi:10.4270/ruc.2014215 (Português (Brasil))
SUSTAINABILITY OF THE MINERAL INDUSTRY OF MUNICIPALITY OF PEDRA LAVRADA-PB: A STUDY FROM THE USE OF ISM-SUSTAINABILITY INDEX OF MINING

Fernanda Assis Dantas, Lúcia Santana Freitas

144-160
- doi:10.4270/ruc.2014216 (Português (Brasil))