Vol. 12 No. 2 (2020): Jul./Dez.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 12 – N. 2 – Year 2020 (Jul./Dec. 2020)

Maurício Corrêa da Silva

i-vi
- PDF/A (Português (Brasil))

Section 1: Accounting Applied to the Business Sector (S1)

Provision disclosure analysis and contingent liabilities: a case study of B3 listed airlines regarding CPC compliance 25

Renata Bissi de Oliveira, Augusto César Oliveira Camelo, Franciele do Prado Daciê, Marcielle Anzilago

1-24
- PDF/A (Português (Brasil))
Country comparative assessment of Islamic banks' financial economic situation

Tariq Jarbou, Jorge Katsumi Niyama

25-46
- PDF/A (Português (Brasil))
An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility

Vicente Lima Crisóstomo, Hyane Correia Forte, Priscila de Azevedo Prudêncio

47-73
- PDF/A (Português (Brasil))
Distribución de profesionales contables en microrregiones brasileñas: un análisis econométrico-espacial

Francine Aparecida dos Santos Zenatta, Willian Boschetti Adamczyk

74-91
- PDF/A (Português (Brasil))
Return of federal state banks versus opportunity cost of resources invested by National Treasury

Cristiano Rocha Campos , José Alves Dantas, Carlos André de Melo Alves

92-111
- PDF/A (Português (Brasil))
Determinants of impairment test loss recognition

Karla Roberta Castro Pinheiro Alves, César Augusto Tibúrcio Silva

112-135
- PDF/A (Português (Brasil))

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

The fraud diamond: empirical evidence in the external demand reports of the Ministry of Transparency and General Comptroller of the Union (CGU) of brazilian municipalities

Ana Luiza Pedrosa Paschoal, Nálbia de Araújo Santos , Walmer Faroni

136-156
- PDF/A (Português (Brasil))
Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Celma Duque Ferreira, Gilberto Crispim da Silva, Fabricia Silva da Rosa, Luiz Alberton

157-178
- PDF/A (Português (Brasil))
Behavior of budget expenditures during the election period: an analysis in panel data in the Brazilian municipalities

Gilberto Crispim da Silva, Luiz Alberton, Celma Duque Ferreira, Jorge Expedito de Gusmão Lopes

179-199
- PDF/A (Português (Brasil))
Expenditure and revenues of funding in Brazilian municipalities from 2003 to 2018

Jaime Crozatti, Albires Ferreira de Lima Junior, Leandro Nascimento Lima, Luana Lima de Oliveira, Patrícia Righetto

200-218
- PDF/A (Português (Brasil))
Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015

Antônio Rafael Valério de Oliveira Oliveira, Bruno Rodrigues Cabral Cabral, Português Português

219-235
- PDF/A (Português (Brasil))
Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance

Português, DANIVAL, SILVANA, Suelem Katherinne de Macedo Pinto, Polyandra Zampiere Pessoa da Silva

236-253
- PDF/A (Português (Brasil))

Section 3: Research of Field on Accounting (Survey) (S3)

Expectation of accounting graduates in relation to the labor market

Glauciane Costa Silva, Cleber Augusto Pereira

254-278
- PDF/A (Português (Brasil))
Treatment and analysis of acai residues production: a study from by the optics of ecoefficiency

Márcia Athayde Moreira, Ana Lidia Ferreira de Sousa

279-297
- PDF/A (Português (Brasil))
Influence of decision maker characteristics on representativeness heuristics bias

Adriano Massa Fernandes, Darci Schnorrenberger, Rodrigo Rengel

298-317
- PDF/A (Português (Brasil))

Section 4: Cases of Education Applied the Accounting (S4)

Tax saving strategies: Udi Bolo’s case

Sabrina Rafaela Pereira Borges, Larissa Ribeiro Soares

318-331
- PDF/A (Português (Brasil))

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Review of the book: Balance sheet structure and analysis: an economic-financial approach. Assaf Neto, A. (2020). (12th edition). São Paulo, SP: Atlas Publishing, 339 pages, ISBN: 978-85-97-02484-5.

Geovane Camilo Santos, Dryelle Laiana de Jesus Silva dos Santos
- PDF/A (Português (Brasil))

Section 6: Raw Search Database (Supplemental Files in Excel) (S6)

Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury

Cristiano Rocha Campos , José Alves Dantas, Carlos André de Melo Alves

Section 7: International (S7)

Country comparative assessment of Islamic banks' financial economic situation

Tariq Jarbou, Jorge Katsumi Niyama
- PDF/A
An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility

Vicente Lima Crisóstomo, Hyane Correia Forte, Priscila de Azevedo Prudêncio
- PDF/A
Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury

Cristiano Rocha Campos , José Alves Dantas, Carlos André de Melo Alves
- PDF/A
Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Celma Duque Ferreira, Gilberto Crispim, Fabrícia Silva da Rosa, Luiz Alberton
- PDF/A
Behavior of budget expenditures during the election period: an analysis in panel data in the Brazilian municipalities

Gilberto Crispim, Luiz Alberton, Celma Duque Ferreira, Jorge Expedito de Gusmão Lopes
- PDF/A
Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015

Antonio Rafael Valério de Oliveira, Bruno Rodrigues Cabral, Milton Jarbas Rodrigues Chagas
- PDF/A
Accounting disclosure of resources earned by OSCIPs in northeastern Brazil: a focus on government grants and assistance

Milton Jarbas Rodrigues Chagas, Danival Sousa Cavalcante, Silvana Karina de Melo Travassos, Suelem Katherinne de Macedo Pinto, Polyandra Zampiere Pessoa da Silva
- PDF/A
Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency

Marcia Athayde Moreira, Ana Lidia Ferreira de Sousa
- PDF/A
Tax saving strategies: Udi Bolos’ Case

Larissa Ribeiro Soares, Sabrina Rafaela Pereira Borges
- PDF/A

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 12 – N. 2 – Year 2020 (Jul./Dec. 2020)

Section 1: Accounting Applied to the Business Sector (S1)

Provision disclosure analysis and contingent liabilities: a case study of B3 listed airlines regarding CPC compliance 25

Country comparative assessment of Islamic banks' financial economic situation

An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility

Distribución de profesionales contables en microrregiones brasileñas: un análisis econométrico-espacial

Return of federal state banks versus opportunity cost of resources invested by National Treasury

Determinants of impairment test loss recognition

Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

The fraud diamond: empirical evidence in the external demand reports of the Ministry of Transparency and General Comptroller of the Union (CGU) of brazilian municipalities

Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Behavior of budget expenditures during the election period: an analysis in panel data in the Brazilian municipalities

Expenditure and revenues of funding in Brazilian municipalities from 2003 to 2018

Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015

Accounting disclosure of resources received by the northeast brazilian OSCIPs: a focus on government grants and assistance

Section 3: Research of Field on Accounting (Survey) (S3)

Expectation of accounting graduates in relation to the labor market

Treatment and analysis of acai residues production: a study from by the optics of ecoefficiency

Influence of decision maker characteristics on representativeness heuristics bias

Section 4: Cases of Education Applied the Accounting (S4)

Tax saving strategies: Udi Bolo’s case

Section 5: Thesis, Dissertation, and Book Reviews (S5)

Review of the book: Balance sheet structure and analysis: an economic-financial approach. Assaf Neto, A. (2020). (12th edition). São Paulo, SP: Atlas Publishing, 339 pages, ISBN: 978-85-97-02484-5.

Section 6: Raw Search Database (Supplemental Files in Excel) (S6)

Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury

Section 7: International (S7)

Country comparative assessment of Islamic banks' financial economic situation

An analysis of the adherence of Brazilian organizations to GRI as a method of disclosure of corporate social responsibility

Returns on the federal public banks versus the opportunity cost of funds invested by the National Treasury

Transparency of public expenditure accountability in municipal governments: a case study in the State of Goiás

Behavior of budget expenditures during the election period: an analysis in panel data in the Brazilian municipalities

Transparent public management under the law of fiscal responsibility: an analysis in the municipalities of the CRAJUBAR region in the period from 2012 to 2015

Accounting disclosure of resources earned by OSCIPs in northeastern Brazil: a focus on government grants and assistance

Treatment and analysis of açai berry production waste: a study by the optics of eco-efficiency

Tax saving strategies: Udi Bolos’ Case

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