Vol. 8 No. 2 (2016): Jul./Dez.

DOI: https://doi.org/10.21680/2176-9036.2016v8n2

Published: 18-04-2016

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 8 – N. 2 – Year 2016 (jul./dec./2016)

José Dionísio Gomes da Silva, Maurício Corrêa da Silva

i-iii
- PDF (Português (Brasil))

ARTICLES

TEACHING STRATEGIES APPLIED IN THE AREA OF MANAGERIAL ACCOUNTING: A STUDY WITH STUDENTS OF THE COURSE OF ACCOUNTING

Edvalda Araujo Leal, Manuella de Piemonte Pereira Borges

1-18
- PDF (Português (Brasil))
STANDARDS BASED ON PRINCIPLES AND RULES: A COMPARATIVE ANALYSIS OF THE IASB AND FASB STANDARDS

Renato Henrique Gurgel Mota, Atelmo Ferreira de Oliveira, Jorge Katsumi Niyama, Edilson Paulo

19-39
- PDF (Português (Brasil))
GOOD OF LAW OF CONTRIBUTION FOR TAX PLANNING OF A BUSINESS UNIT AND THE PERCEPTION OF STATE OF ACCOUNTANTS OF THE ESPÍRITO SANTO ON TAX INCENTIVES AND TAX PLANNING

Bruna Altoé Marques, Denizar Leal, Paulo Henrique Amaral Rody

40-58
- PDF (Português (Brasil))
ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50

Taise da Silva de Souza, Joice Denise Schafer, Valdirene Gasparetto

59-75
- PDF (Português (Brasil))
COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM

Ruth Carvalho de Santana Pinho, Maria Denise Nunes Rodrigues

76-91
- PDF (Português (Brasil))
A STUDY ON FLEURIET MODEL APPLIED IN FINANCIAL MANAGEMENT OF ELECTRIC COMPANIES LISTED ON THE BM & FBOVESPA

Gilson Rodrigues da Silva, Jorge Expedito de Gusmão Lopes, Marcleide Maria Macedo Pedeneiras, Márcia Ferreira Neves Tavares, Edjane Esmerina Dias da Silva

92-109
- PDF (Português (Brasil))
ECONOMIC AND FINANCIAL INDICATORS AND DETERMINANTS OF THE CAPITAL STRUCTURE OF SERVICE SECTOR ENTERPRISES: A PANEL DATA ANALYSIS

Marcelo Afonso Vieira Brunozi, Rosiane Maria Lima Gonçalves, Rita de Cássia Arantes, Antônio Carlos Brunozi Júnior

110-135
- PDF (Português (Brasil))
INTANGIBILITY LEVEL FRONT OF CONVERGENCE TO IFRS IN LISTED COMPANIES IN BM & FBOVESPA

Fernando Maciel Ramos, Evandro De Nez, Sheila Jeane Schulz, Roberto Carlos Klann

136-154
- PDF (Português (Brasil))
SOCIAL AND ENVIRONMENTAL COSTS AND GRI: AN ANALYSIS OF THE COMPANIES OF THE CORPORATE SUSTAINABILITY INDEX (ISE)

Cecília Maria Medeiros Dantas de Melo, Fernanda Nunes Dantas, Aneide Oliveira Araujo

155-172
- PDF (Português (Brasil))
EVALUATION OF THE EFFICIENCY OF THE APPLICATION OF MINING ROYALTIES IN THE SOCIAL DEVELOPMENT OF THE MINING MUNICIPALITIES

Alexandre de Cássio Rodrigues, Márcia Athayde Moreira, Ana Carolina Vasconcelos Colares

173-189
- PDF (Português (Brasil))
INTELLECTUAL CAPITAL MANAGEMENT: A CASE STUDY IN BRAZILIAN ARMY AUDIT UNIT

Alexandre Fernandes Monteiro, Carlos Alberto Diehl, Paulo Roberto Reichelt Ayres, Sandra Belloli de Vargas

190-212
- PDF (Português (Brasil))
A DISCUSSION ABOUT THE CONTINGENT NATURE AND THE CRITERIA OF THE RECOGNITION OF THE FEDERAL ACTIVE DEBT

Paterson da Rocha Severo, Diana Vaz de Lima

213-232
- PDF (Português (Brasil))
NOW THAT DISTRIBUTE DIVIDENDS AND ADOPT CORPORATE GOVERNANCE HAS ABNORMAL RETURNS IN THEIR ACTIONS?

Silvio Freitas da Silva, Bruno Fraislebem Formentini, Donizete Reina, Alfredo Sarlo Neto

233-248
- PDF (Português (Brasil))
A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014

Mayke Douglas Xavier de Lima, Rodrigo Vicente dos Prazeres, Juliana Gonçalves de Araújo, Umbelina Cravo Teixeira Lagioia

249-262
- PDF (Português (Brasil))
A COMPARATIVE STUDY OF THE EFFICIENCY OF PRIVATE AND PUBLIC BRAZILIAN ELECTRICITY UTILITIES

Diego Rodrigues Boente, Paulo Roberto Barbosa Lustosa

263-286
- PDF (Português (Brasil))
ANALYSIS OF EFFICIENCY OF SPENDING ON EDUCATION IN ELEMENTARY EDUCATION IN THE MUNICIPALITIES OF THE SERIDÓ POTIGUAR

Yuri Dantas dos Santos, José Ribamar Marques de Carvalho, Maria de Fátima Nóbrega Barbosa

287-308
- PDF (Português (Brasil))
DID YOU HEAR WHAT I SAID?! A CONTENT ANALYSIS OF THE INFLUENCE OF THE COMMENT LETTERS ON CHANGES IN SECTION 6 – MEASUREMENT OF CONCEPTUAL FRAMEWORK PROPOSED BY THE IASB

João Carlos Hipólito Bernardes do Nascimento, Olivia Maurício Dornelles, Natan Szuster

309-334
- PDF (Português (Brasil))

Vol. 8 No. 2 (2016): Jul./Dez.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 8 – N. 2 – Year 2016 (jul./dec./2016)

ARTICLES

TEACHING STRATEGIES APPLIED IN THE AREA OF MANAGERIAL ACCOUNTING: A STUDY WITH STUDENTS OF THE COURSE OF ACCOUNTING

STANDARDS BASED ON PRINCIPLES AND RULES: A COMPARATIVE ANALYSIS OF THE IASB AND FASB STANDARDS

GOOD OF LAW OF CONTRIBUTION FOR TAX PLANNING OF A BUSINESS UNIT AND THE PERCEPTION OF STATE OF ACCOUNTANTS OF THE ESPÍRITO SANTO ON TAX INCENTIVES AND TAX PLANNING

ANALYSIS OF DISCLOSURE LEVEL OF SEGMENT REPORTING IN BRAZILIAN COMPANIES LISTED IN THE IBRX-50

COMPARATIVE ANALYSIS OF THE TOPICS OF THE DISCIPLINES OF THE COSTS OF THE UNDERGRADUATE ACCOUNTING PROGRAM OF THE BRAZILIAN FEDERAL UNIVERSITIES WITH THE WORLD CURRICULUM

A STUDY ON FLEURIET MODEL APPLIED IN FINANCIAL MANAGEMENT OF ELECTRIC COMPANIES LISTED ON THE BM & FBOVESPA

ECONOMIC AND FINANCIAL INDICATORS AND DETERMINANTS OF THE CAPITAL STRUCTURE OF SERVICE SECTOR ENTERPRISES: A PANEL DATA ANALYSIS

INTANGIBILITY LEVEL FRONT OF CONVERGENCE TO IFRS IN LISTED COMPANIES IN BM & FBOVESPA

SOCIAL AND ENVIRONMENTAL COSTS AND GRI: AN ANALYSIS OF THE COMPANIES OF THE CORPORATE SUSTAINABILITY INDEX (ISE)

EVALUATION OF THE EFFICIENCY OF THE APPLICATION OF MINING ROYALTIES IN THE SOCIAL DEVELOPMENT OF THE MINING MUNICIPALITIES

INTELLECTUAL CAPITAL MANAGEMENT: A CASE STUDY IN BRAZILIAN ARMY AUDIT UNIT

A DISCUSSION ABOUT THE CONTINGENT NATURE AND THE CRITERIA OF THE RECOGNITION OF THE FEDERAL ACTIVE DEBT

NOW THAT DISTRIBUTE DIVIDENDS AND ADOPT CORPORATE GOVERNANCE HAS ABNORMAL RETURNS IN THEIR ACTIONS?

A STUDY ABOUT THE DONATIONS MADE BY PUBLICLY TRADED COMPANIES TO POLITICAL PARTIES IN ELECTIONS IN BRAZIL 2014

A COMPARATIVE STUDY OF THE EFFICIENCY OF PRIVATE AND PUBLIC BRAZILIAN ELECTRICITY UTILITIES

ANALYSIS OF EFFICIENCY OF SPENDING ON EDUCATION IN ELEMENTARY EDUCATION IN THE MUNICIPALITIES OF THE SERIDÓ POTIGUAR

DID YOU HEAR WHAT I SAID?! A CONTENT ANALYSIS OF THE INFLUENCE OF THE COMMENT LETTERS ON CHANGES IN SECTION 6 – MEASUREMENT OF CONCEPTUAL FRAMEWORK PROPOSED BY THE IASB

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