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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21596

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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18700
Country comparative assessment of Islamic banks' financial economic situation

Tariq Jarbou, Jorge Katsumi Niyama

25-46
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19456
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19005
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18913
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19372
Determinants of impairment test loss recognition

Karla Roberta Castro Pinheiro Alves, César Augusto Tibúrcio Silva

112-135
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19759

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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18732
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19090
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19072
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18708
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18576
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19282

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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18594
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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID18923
Influence of decision maker characteristics on representativeness heuristics bias

Adriano Massa Fernandes, Darci Schnorrenberger, Rodrigo Rengel

298-317
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19180

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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID19820

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))
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21347

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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21533

Section 7: International (S7)

Country comparative assessment of Islamic banks' financial economic situation

Tariq Jarbou, Jorge Katsumi Niyama
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21527
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21526
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21525
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21524
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21523
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21522
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
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21519
Tax saving strategies: Udi Bolos’ Case

Larissa Ribeiro Soares, Sabrina Rafaela Pereira Borges
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n2ID21518

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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