[PDF] Top 20 Rev. contab. finanç. vol.25 número especial
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Rev. contab. finanç. vol.25 número especial
... In 2012, we launched the call for papers on the history of Accounting. he objective was providing the scientiic community with articles that allow understanding relevant aspects of the evolution of Accounting and, with ... See full document
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Rev. contab. finanç. vol.25 número especial
... In 1976, Decree-Law 1,483 regulated the adjustment of the value of forest resources and the rights of their exploi- tation. In the same year, Law 6,404/76, by regulating corpo- rations, established the minimum mandatory ... See full document
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Rev. contab. finanç. vol.25 número especial
... Concerning research on the history of accounting, few studies have specifically examined moral aspects of slavery or uses of accounting to strengthen slave ins- titutions and social re[r] ... See full document
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Rev. contab. finanç. vol.25 número especial
... Clearly, budgets represent an optimistic interpretation of public municipal inance, an interpretation that did not relect a much more complex and even pessimistic reality. he temptatio[r] ... See full document
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Rev. contab. finanç. vol.25 número especial
... The definitive introduction of DEB to the federal public accounting system is largely attributable to the creation of the Double-entry Bookkeeping Committee of 1914, which followed th[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... Watts and Zimmerman (1978) empirically tested the formulated hypotheses using discriminant analysis on a sample of 52 comment letters submitted by companies on the FASB di[r] ... See full document
21
Rev. contab. finanç. vol.25 número66
... approximately 25 years of activity, and the payment of 100% of the benefit for a mean life expectancy of 35 years shall occur after ...for 25 years and 100% is payable for 35 ... See full document
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Rev. contab. finanç. vol.25 número65
... Kym Marcel Martins Ardison e Luciana de Andrade Costa trazem Nash para “conver- sar” numa abordagem da teoria dos jogos no trabalho denominado Uma abordagem de teoria dos Jogos sobre op[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... he paper inquires the maturity and eiciency of the Brazilian capital market regar- ding corporate governance. Disclosure is always a timely theme for the capital market environment and t[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... E é bem verdade também que os editores das revistas acadêmicas reclamam barbaramente da falta de qualidade dos materiais dessa linha puramente conceitual e qualita- tiva, porque simplesmente jorrar ideias não é o caminho ... See full document
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Rev. contab. finanç. vol.25 número65
... On the other hand, these standard setters should also be producing or commissioning empirical researches on usefulness, weaknesses, costs, and other aspects of the cur- r[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... (1) Assessment of the trade-off between level of service and total cost – A comparison of the desired logistics results (level of service) and the costs associa[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... However, when we introdu- ce the opportunity cost of offering loan contracts, we see that the investor, given a high cost that exceeds the transaction’s tax gain, will a[r] ... See full document
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Rev. contab. finanç. vol.25 número65
... The governance variables, defined in the literature review and hypothesis formulation, are as follows: (i) number of di- rectors; (ii) tenure of directors; (iii) age of [r] ... See full document
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Rev. contab. finanç. vol.25 número65
... We evaluated firms’ compliance with required International Financial Reporting Standards (IFRS) disclosure in the first mandatory adop- tion year of IFRS in Brazil (2010), by comprehensi[r] ... See full document
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Rev. contab. finanç. vol.25 número66
... The results reveal that, for companies that trade stocks on the BM&FBovespa in the Brazilian market, the characteristics of board independence and separation of the roles of chair- [r] ... See full document
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Rev. contab. finanç. vol.25 número65
... The results found confirm that: (i) bivariate mo- dels which use high-frequency data provide a significant improvement in the forecasts compared with the standard models, from daily da[r] ... See full document
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Rev. contab. finanç. vol.25 número64
... A Edição 64 está disponibilizada e marca o início da comemoração dos 25 anos da RC&F. Uma longa trajetória, iniciada por idealistas em ambiente de grande turbulência econômica e política, tendo vivido, nesse ... See full document
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Rev. contab. finanç. vol.25 número64
... FFLCH - Universidade de São Paulo – Campus Capital.. 2013 95 Tabajara Pimenta Júnior[r] ... See full document
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Rev. contab. finanç. vol.25 número64 en v25n64a01
... he paper entitled Capital Structure, Cash Holdings and Firm Va- lue: a Study of Brazilian Listed Firms , produced by Tiago Rodrigues Loncan and João Frois Caldeira, propose[r] ... See full document
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