Vol. 10 No. 3 (2014)

View Vol. 10 No. 3 (2014)

Published: 2014-10-07

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

UNDERSTANDING OF EXTERNAL USERS OF THE BRAZILIAN MARKET TOWARDS REVENUE RECOGNITION ON LONG-TERM CONTRACTS: CONCEPT AND MOMENT

Jony Hsiao, Luiz Nelson Guedes de Carvalho

06-24
- doi:10.4270/ruc.2014317 (Português (Brasil))
ANALYSIS OF THE IMPACT OF THE CONVERGENCE PROCESS TO THE INTERNATIONAL ACCOUNTING STANDARDS IN BRAZIL: A STUDY BASED ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION

João Constantino Gonçalves, Breno Luiz Lunga Batista, Marcelo Alvaro da Silva Macedo, José Augusto Veiga da Costa Marques

25-43
- doi:10.4270/ruc.2014318 (Português (Brasil))
ACCOUNTING LANGUAGE TRIDIMENSIONALITY IN PUBLICATIONS OF BRAZILIAN SCIENTIFIC JOURNAL

Josilene da Silva Barbosa, Luciana Klein, Romualdo Douglas Colauto, Ilse Maria Beuren

44-64
- doi:10.4270/ruc.2014319 (Português (Brasil))
MEASURING PERFORMANCE OF INTERNAL AUDIT: A EMPIRICAL STUDY

Joshua Onome Imoniana, Claudinei Portilho Matheus, Luiz Carlos Jacob Perera

65-93
- doi:10.4270/ruc.2014320 (Português (Brasil))
PRIVATISATION AND MANAGEMENT ACCOUNTING CHANGE: THE DRIVERS OF CHANGES IN A BRAZILIAN ELECTRICITY DISTRIBUTION COMPANY

Claudio de Araujo Wanderley

94-113
- doi:10.4270/ruc.2014321
DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT

Maurício Corrêa da Silva, Atelmo Ferreira de Oliveira, Joana Darc Medeiros Martins, José Dionísio Gomes da Silva

114-133
- doi:10.4270/ruc.2014322 (Português (Brasil))
THE ENVIRONMENTAL CONTINGENCIES OF FOREIGN COMPANIES THAT PUBLISH THEIR FINANCIAL STATEMENTS ON IFRS IN U.S. MARKET

Denize Demarche Minatti Ferreira, José Alonso Borba, Carolina Aguiar da Rosa

134-154
- doi:10.4270/ruc.2014323 (Português (Brasil))

International Section

REPUTATION AND IMAGE IN THE PORTUGUESE PSI 20 BANKS, IN 2007-2012

Jorge José Martins Rodrigues, Fernando Miguel Seabra, Carlos Mata

155-171
- doi:10.4270/ruc.2014324 (Português (Brasil))
MANAGEMENT AND DISCLOSURE OF OPERATIONAL RISK AND THE BASEL ACCORDS: THE CASE OF THE LARGEST PORTUGUESE BANKS

Maria Teresa Alves, Francisco José Ferreira Matias

172-193
- doi:10.4270/ruc.2014325 (Português (Brasil))
THE INFLUENCE OF TAXATION IN ACCOUNTING: A STUDY IN PORTUGAL

Sara Margarida Gonçalves Nascimento, Cristina Maria Gabriel Gonçalves Góis

194-217
- doi:10.4270/ruc.2014326 (Português (Brasil))