Vol. 13 No. 1 (2021): Jan./Jun.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 13 – N. 1 – Year 2021 (Jan./Jun. 2021)

Prof. Dr. Maurício Corrêa da Silva

i-vii
- PDF/A (Português (Brasil))

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

Data envelopment analysis to evaluate the financial efficiency of electrification cooperatives in southern Brazil

Mariane Martins Scheffer, Januário José Monteiro, João Vanio Mendonça Cardoso , Cleyton de Oliveira Ritta

1-20
- PDF/A (Português (Brasil))
The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements

Camila Teresa Martucheli, Antônio Dias Pereira Filho

21-38
- PDF/A (Português (Brasil))
Benefits of using Blockchain technology as an accounting auditing instrument

Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo, Cristiane Queiroz Reis

39-53
- PDF/A (Português (Brasil))
A study about the determinant factors of the capital structure of Brazilian companies: a quantile regression analysis

Osvaldo Martins Quintella Junior, Claudio Ulysses Ferreira Coelho

54-71
- PDF/A (Português (Brasil))
Earnings management via discretionary accruals: would profits be reliable measures for investors?

Ronan Reis Marçal

72-89
- PDF/A (Português (Brasil))
Economic and financial indicators of Brazilian companies: a comparison between sectors

Vinícius Jacintho, Adriana Kroenke

90-113
- PDF/A (Português (Brasil))
Characteristics associated with the disclosure level of revenues from contracts with clients of Brazilian publicly traded companies

Joice Aparecida Augusto, Maíra Melo de Souza

114-133
- PDF/A (Português (Brasil))
Value relevance: effects of accounting specificities of brazilian companies in the civil construction and real estate development segment

Paula Graciely da Silva Braga, Carlos Henrique Silva do Carmo, Moisés Ferreira da Cunha

134-150
- PDF/A (Português (Brasil))
Adherence to pecking order theory by Brazilian firms: a multisectoral analysis

Thicia Stela Lima Sampaio, Alan Bandeira Pinheiro, Rubens Carlos Rodrigues, Eva Valéria Maia Lameu

151-180
- PDF/A (Português (Brasil))

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

Analysis of the efficiency of sergipanos municipalities: comparison between prova Brasil scores and resources for education

Nadielli Maria dos Santos Galvão

181-200
- PDF/A (Português (Brasil))
The adequacy of the large Brazilian municipalities on disclosure of compulsory expenditure information according to the LRF

Guilherme Simões Belote, Ricardo Rocha de Azevedo

201-221
- PDF/A (Português (Brasil))
An analysys of the efficiency of public expenditure on education in the Municipalites of the State of Amazonas from 2013 to 2017

Mayara Guimarães de Sousa, Carla Macedo Velloso dos Santos, Adenes Teixeira Alves, Manoel Martins do Carmo Filho

222-243
- PDF/A (Português (Brasil))

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

Performance evaluation system to management aiding of the bidding processes coordination of a University Hospital

Samuel Souza de Araújo, Lucas dos Santos Matos, Sandra Rolim Ensslin

244-262
- PDF/A (Português (Brasil))
Balanced scorecard and the environmental issue: study on the perception of controllers

Maria do Rosário da Silva, Antônio André Cunha Callado

263-283
- PDF/A (Português (Brasil))
Facing the smoke screen: an epistemological analysis on the use of the term “creative accounting”

Roselaine Araújo Vassalo, Diana Vaz de Lima

284-301
- PDF/A (Português (Brasil))
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector

Renicia Maria Innocenti, Rogério João Lunkes, Valdirene Gasparetto

302-323
- PDF/A (Português (Brasil))
Expectations and satisfaction of students about the knowledge and skills required of professors of accounting sciences

Tamires Sousa Araújo, Edvalda Araújo Leal, Roberta Ferreira Lourenço

324-342
- PDF/A (Português (Brasil))
Personality traits and variables of the individual’s planned behavior: a study of its effects on entrepreneurial intentions

Edicreia Andrade dos Santos, Gabriel Lourenço Xavier, Cristiane Alves da Silva Moura, Luiz Miguel Renda dos Santos

343-358
- PDF/A (Português (Brasil))

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

What is the value of the company? The valuation case of Magazine Luiza

Kelly Aparecida Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz, Moisés Ferreira da Cunha

359-377
- PDF/A (Português (Brasil))
Budget Planning for education: overcoming a challenge

Jander Ângelo Diogo Ferreira, Naiany Gabrielle Pereira Lima, Odemir Vieira Baêta, Juliana Saraiva Moreira, Carla Beatriz Marques Rocha e Mucci

378-397
- PDF/A (Português (Brasil))

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

Review of the book: Documentary and accounting fraud. Timi, S. R. R. & Heimoski, V. T. M. (2020). (1th edition). Curitiba, PR: Editora Intersaberes, 194 pages, ISBN: 978-8522702626

Lorena Layza Pimenta Oliveira
- PDF/A (Português (Brasil))

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

What is the value of the company? The valuation case of Magazine Luiza

Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz, Moisés Ferreira da Cunha
- EXCEL (Português (Brasil))
The adequacy of the large Brazilian municipalities on disclosure of compulsory expenditure information according to the LRF

Guilherme Simões Belote, Ricardo Rocha de Azevedo
- EXCEL (Português (Brasil))
Economic and financial indicators of Brazilian companies: a comparison between sectors

Vinícius Giovani Jacintho, Adriana Kroenke
- EXCEL (Português (Brasil))
Earnings management via discretionary accruals: would profits be reliable measures for investors?

Ronan Reis Marçal
- EXCEL (Português (Brasil))

Section 7: International (S7)

The principles underlying the IFRS and the measurement bases of the elements comprising the financial statements

Camila Teresa Martucheli, Antonio Dias Pereira Filho
- PDF/A
Benefits of using Blockchain technology as an accounting auditing instrument

Maervelym Pâmella de Andrade Simões, Janeide Albuquerque Cavalcanti, Janaina Ferreira Marques de Melo, Cristiane Queiroz Reis
- PDF/A
A study about the determinant factors of the capital structure of Brazilian companies: a quantile regression analysis

Osvaldo Martins Quintella Junior, Claudio Ulysses Ferreira Coelho
- PDF/A
Analysis of the efficiency of municipalities from the Brazilian State of Sergipe: a comparison of the results in Brazil’s evaluation of its basic education system and investments on education

Nadielli Maria dos Santos Galvão
- PDF/A
An analysis of the efficiency of public expenditure on education in the Municipalities of the State of Amazonas from 2013 to 2017

Mayara Guimarães de Sousa, Carla Macedo Velloso dos Santos, Adenes Teixeira Alves, Manoel Martins do Carmo Filho
- PDF/A
Performance evaluation system to support the coordination of bidding processes management in a University Hospital

Samuel Souza de Araújo, Lucas dos Santos Matos, Sandra Rolim Ensslin
- PDF/A
Institutionalization of management accounting rules and routines in a private educational foundation in Santa Catarina: institutional approach of the Brazilian third sector

Renícia Maria Innocenti, Rogério João Lunkes, Valdirene Gasparetto
- PDF/A
Personality traits and variables of the individual’s planned behavior: a study of its effects on entrepreneurial intentions

Edicreia Andrade dos Santos, Gabriel Lourenço Xavier, Cristiane Alves da Silva Moura, Luiz Miguel Renda dos Santos
- PDF/A
What is the value of the company? The valuation case of Magazine Luiza

Kelly Silva Jacques, Vivian Duarte Couto Fernandes, Lísia de Melo Queiroz, Moisés Ferreira da Cunha
- PDF/A
Budget Planning for education: overcoming a challenge

Jander Ângelo Diogo Ferreira, Naiany Gabrielle Pereira Lima, Juliana Saraiva Moreira, Odemir Vieira Baêta, Carla Beatriz Marques Rocha e Mucci
- PDF/A

EDITORIAL

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

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

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

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

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

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

Section 7: International (S7)

dados

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