Vol. 11 No. 2 (2015)

View Vol. 11 No. 2 (2015)

Revista Universo Contábil, ISSN 1809-3337, Vol. 11, No 2 (2015)

Published: 2015-08-22

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

LOSS IN THE RECOVERABLE VALUE OF ASSETS: EXPLANTORY FACTORS OF THE LEVEL OF DISCLOSURE IN BRAZILIAN PUBLIC COMPANIES

Maíra Melo de Souza, José Alonso Borba, Artur Filipe Wuerges, Rogério João Lunkes

06-24
- doi:10.4270/ruc.2015209 (Português (Brasil))
OWNERSHIP STRUCTURE, BOARD OF DIRECTORS AND VOLUNTARY DISCLOSURE: EVIDENCE FROM LISTED COMPANIES IN BRAZIL

Pedro Correia Santos Bezerra, Paulo Roberto Barbosa Lustosa, Isabel Cristina Henriques Sales, Bruno Vinícius Ramos Fernandes

25-46
- doi:10.4270/ruc.2015210 (Português (Brasil))
MOTIVATION FOR SUCCESS, AFFILIATION AND POWER OF ACCOUNTING UNDERGRADUATES: CHALLENGES TO ATTRACT THE POWER TO ENSURE SUCCESS

Edgard Bruno Cornachione Junior, Marcia Martins Mendes de Luca, Jacqueline Veneroso Alves da Cunha, Ernani Ott

47-64
- doi:10.4270/ruc.2015211 (Português (Brasil))
THE IMPACTS OF IFRS ADOPTION ON DISCRETIONARY ACCRUALS AND ON EARNINGS MANAGEMENT RESEARCH IN BRAZIL

Ricardo Lopes Cardoso, Flavio Sergio Rezende Nunes de Souza, Manuela Moura Dantas

65-84
- doi:10.4270/ruc.2015212 (Português (Brasil))
ACCOUNTING MANAGEMENT PRACTICES, PERFORMANCE AND CONTINGENT FACTORS BY FIRMS IN BRAZIL

Edileia Gonçalves Leite, Carlos Alberto Diehl, Ramão Humberto Martins Manvailer

85-107
- doi:10.4270/ruc.2015213 (Português (Brasil))
FINANCIAL-ECONOMIC REGULATION EFFECTS IN FINANCING STRATEGIES OF HEALTH PLAN OPERATORS

Isabel Cristina Barbosa Pinheiro, Ivam Ricardo Peleias, Aldy Fernandes da Silva, Eliseu Martins

108-127
- doi:10.4270/ruc.2015214 (Português (Brasil))
CONVERSION OF WORK IN THE ACCOUNTING AREA PRESENTED IN CONGRESSES INTO PUBLICATION IN JOURNALS

Tatiane Schmitz, Vanderlei dos Santos, Ilse Maria Beuren, Dinorá Baldo de Faveri

128-152
- doi:10.4270/ruc.2015215 (Português (Brasil))
DISCLOSURE OF THE ACCOUNTING INFORMATION ABOUT DEPRECIATION: BEFORE AND AFTER THE ADOPTION OF THE IFRS

Samantha Valentim Telles, Bruno Meirelles Salotti

153-173
- doi:10.4270/ruc.2015216 (Português (Brasil))
THE ANALYSIS OF PERSISTENCE AND CONSERVATISM ON THE PROCESS OF INTERNATIONAL CONVERGENCE IN PUBLIC COMPANIES OF THE CONSTRUCTION SECTOR IN BRAZIL

Josicarla Soares Santiago, Paulo Roberto Nóbrega Cavalcante, Edilson Paulo

174-195
- doi:10.4270/ruc.2015217 (Português (Brasil))

International Section

THE IMPACT OF THE GOODWILL IN PROFIT

Patricia Nunes Cavalinhos, Francisco Alegria Carreira

196-210
- doi:10.4270/ruc.2015218 (Português (Brasil))