Vol. 11 No. 3 (2015)

View Vol. 11 No. 3 (2015)

Revista Universo Contábil, ISSN 1809-3337, Vol. 11, No 3 (2015)

Published: 2015-11-27

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

PUBLIC MANAGEMENT IN BRAZILIAN ENTITIES: ADEQUACY OF INTERNAL CONTROL PROCEDURES TO COSO/INTOSAI STANDARDS

Vando Cardoso Cannavina, Claudio Parisi

06-26
- doi:10.4270/ruc.2015319 (Português (Brasil))
ACCOUNTING AS BRANCH OF KNOWLEDGE: SCIENCE, TECHNOLOGY AND PRACTICE

Manoel Raimundo Santana Farias, Gilberto de Andrade Martins

27-42
- doi:10.4270/ruc.2015320 (Português (Brasil))
FORECAST OF INSOLVENCY IN THE BASIC MATERIALS SECTOR APPLYING DATA MINING

Rui Américo Horta, Carlos Cristiano Borges, Francisco Alves Santos

43-62
- doi:10.4270/ruc.2015321 (Português (Brasil))
THE INFLUENCE OF DISPOSITION EFFECT IN INDIVIDUAL INVESTMENT DECISIONS

Mariana Almeida Ribeiro, Cesar Valentim de Oliveira Carvalho Junior, Joséilton Silveira Rocha

63-84
- doi:10.4270/ruc.2015322 (Português (Brasil))
ANALYSIS OF OVERREACTION AND UNDEREACTION IN ASSETS OF THE FIRST AND SECOND LINE OF BRAZILIAN STOCK MARKET

Anna Cecília Chaves Gomes, Anderson Luiz Rezende Mól, Moisés Cirilo de Brito Souto

85-109
- doi:10.4270/ruc.2015323 (Português (Brasil))

International Section

DETERMINANTS OF CAPITAL STRUCTURE OF SMALL AND MEDIUM ENTERPRISES OF THE VINHO VERDE

Hélder Pereira, Fernando Tavares, Luís Luís Pacheco, Cláudia Carvalho

110-131
- doi:10.4270/ruc.2015324 (Português (Brasil))
STRUCTURAL CAPITAL: DIAGNOSTIC ANALYSIS IN GROUPS OF RESEARCH AND DEVELOPMENT (R&D) OF PUBLIC UNIVERSITIES IN COLOMBIA

Maribel Del Socorro Burmudez Rojo, Vanessa Paola Pertuz Peralta, Neida Coromoto Boscan Romero

132-149
- doi:10.4270/ruc.2015325 (Español (España))
CORPORATE GOVERNANCE AND AUDITOR OPINION: PORTUGUESE EVIDENCE (2008-2011)

Marília Medeiros Santos, Helena Coelho Inácio, Elisabete F. SimÃµes Vieira

150-168
- doi:10.4270/ruc.2015326 (Português (Brasil))
PORTUGAL, 1759-1772: THE VISIBLE HAND? INSTITUTION OF THE STATE EDUCATION SYSTEM, WITH SPECIAL REFERENCE TO POMBAL AND ACCOUNTING EDUCATION

Miguel Gonçalves, Susana da Fonseca Ribeiro

169-189
- doi:10.4270/ruc.2015327 (Português (Brasil))
THE ROLE OF CASH FLOW STATEMENT IN THE ANTICIPATION OF BANKRUPTCY: THE CASE OF BANCO PRIVADO PORTUGUÃŠS

Maria Teresa VenÃ¢ncio Dores Alves, Carlos Manuel Severino da Mata, Sandra Cristina Dias Nunes

190-210
- doi:10.4270/ruc.2015328 (Português (Brasil))