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Vol. 17 No. 3 (2021)
Vol. 17 No. 3 (2021)
Revista Universo Contábil, ISSN 1809-3337, Vol. 17, No 3 (2021)
Published:
2022-10-04
Management Board
DIRECTIVE BOARD
Roberto Carlos Klann
02-04
Editorial
EDITORIAL
Roberto Carlos Klann
05-07
PDF (Português (Brasil))
National Section
ANALYSIS OF THE VOLATILITY OF RETURNS IN MERGERS & ACQUISITIONS PROCESSES OF BRAZILIAN COMPANIES: A STUDY WITH HIGH FREQUENCY DATA
Bárbara Cristina Sacramento Coelho, Felipe Lacerda Diniz Leroy, Marcos Antônio de Camargos
08-26
doi:10.4270/ruc.2021318 (Português (Brasil))
BIOLOGICAL ASSET ACCOUNTING: A CONTEXTUAL AND THEMATIC REVIEW OF RESEARCH SINCE THE ISSUANCE OF IAS 41 – AGRICULTURE
Deyvison de Lima Oliveira, Sílvio Hiroshi Nakao
27-79
doi:10.4270/ruc.2021315 (Português (Brasil))
ARE AUDITORS AND AUDITS MISSING IN BRAZILIAN FEDERAL HIGHER EDUCATION INSTITUTIONS IN THE LIGHT OF INSTITUTIONAL COERCIVE ISOMORPHISM?
Marcos Roberto Dos Santos, Marcia Vanessa Formiga, Blenio Cezar Severo Peixe
80-98
doi:10.4270/ruc.2021320 (Português (Brasil))
THE MOTIVATION OF STUDENTS IN PROFESSIONAL MASTER'S DEGREE PROGRAMS IN THE BUSINESS AREA TO CONTINUE THE STUDIES
Deise Ferreira, Marco Aurélio Gomes Barbosa, Ana Paula Capuano da Cruz, Alexandre Costa Quintana
99-117
doi:10.4270/ruc.2021316 (Português (Brasil))
COST BEHAVIOR IN BRAZILIAN FEDERAL UNIVERSITIES AND ITS RELATIONSHIP WITH EDUCATION VARIABLES
Dayana Trento, Altair Borgert, Emanuele Engelage
118-141
doi:10.4270/ruc.2021317 (Português (Brasil))
INFLUENCE OF CONTROL ON EFFICIENCY IN THE MUNICIPAL PUBLIC RESOURCES’ ALLOCATION
Wesley de Almeida Mendes, Marco Aurélio Marques Ferreira, Wanderson de Almeida Mendes, Luiza Amália Soares Franklin
142-159
doi:10.4270/ruc.2021321 (Português (Brasil))
THE EXPLOSION IN THE NUMBER OF SHAREHOLDERS IN THE BRAZILIAN CAPITAL MARKET: WHAT IS THE RELATIONSHIP WITH ACCOUNTING CONSERVATISM?
Filipe Manarte Scaramussa, Poliana Maria Ramos, Rodrigo Simonassi Scalzer
160-174
doi:10.4270/ruc.2021322 (Português (Brasil))
International Section
A EXISTÊNCIA DE MECANISMOS CONTABILIDADE GERENCIAL PODERIA DIFICULTAR AO INVÉS DE MELHORAR A GESTÃO?
Fábio Frezatti
175-195
doi:10.4270/ruc.2021319 (Português (Brasil))
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