Vol. 10 No. 1 (2018): Jan./Jun.

DOI: https://doi.org/10.21680/2176-9036.2018v10n1

Published: 09-01-2018

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 10 – N. 1 – Year 2018 (jan./jun./2018)

Maurício Corrêa da Silva

i-iv
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID13383

ARTICLES

CAUSALITY BETWEEN FINANCIAL RETURNS AND THE BRAZILIAN STOCK MARKET RETURNS

Raquel Berger Deorce, Carlos Enrique Carrasco Gutierrez, Anderson Oliveira Reis, Elizangela Lourdes de Castro

1-20
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID10936
THE PERCEPTION OF MANAGERS ON THE RELATIVE IMPORTANCE OF ACCOUNTING SKILLS IN SMES IN FORTALEZA-CE

Lucas Gurgel Mota Saraiva, Francisco Antônio Bezerra, Aziz Xavier Beiruth

21-36
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID10985
THE ACCOUNTING COMMUNICATION PROCESS AT THE PUBLIC SECTOR: ACCOUNTANT’S PERCEPTION OVER FEDERAL UNIVERSITIES

Diego Messias, Silvana Anita Walter

37-53
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID10869
COOPERATIVE LEARNING AS A TEACHING STRATEG FOR ACCOUNTING: INTELLECTUAL SKILLS OF THE COGNITIVE DOMAIN TAXONOMY

Ivone Vieira Pereira, Cesar Augusto Tiburcio Silva

54-70
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID12296
IMPRESSION MANAGEMENT IN THE DECISION-MAKING PROCESS

Mariana Pereira Bonfim, Ilka Gislayne de Melo Souza, César Augusto Tibúrcio Silva, Alex de Oliveira Serafim

71-87
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID10878
ANALYSIS OF EVIDENCES FOR THE FAIR VALUE IN THE NEW CONCEPTUAL STRUCTURE OF ACCOUNTING

Ercilio Zanolla, Gustavo Amorim Antunes

88-103
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11239
BUSINESS SUSTAINABILITY INDEX: AN ANALYSIS OF EVIDENCE OF ENVIRONMENTAL LIABILITY

Mário Carvalho Filho, Márcio Sampaio Pimentel, Rafaela Maria José Bertino, Anália Regina Lima Oliveira

104-120
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11053
EFFECTS OF CONVERGENCE ON INTERNATIONAL ACCOUNTING STANDARDS ON THE RELEVANCE OF ACCOUNTING INFORMATION OF BRAZILIAN COMPANIES

Alini da Silva, Josiane Brighenti, Roberto Carlos Klann

121-138
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11016
TRANSPARENCY OF MUNICIPAL PUBLIC GOVERNANCE: EXPLANATORY FACTORS OF THE TRANSPARENCY LEVEL IN THE CITIES WITH MEDIUM AND LARGE SIZE OF RIO GRANDE DO SUL

Camila Brocco, Tadeu Grando, Vanessa de Quadros Martins, Antônio Carlos Brunozi Junior, Suelen Corrêa

139-159
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID12040
CREATION OF THE FISCAL COUNCILS: LEARNING FROM THE INTERNATIONAL EXPERIENCE

Juliana Mioranza, Diana Vaz de Lima

160-177
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID12343
DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE TECHNICAL EFFICIENCY OF BRAZILIAN DISTRIBUTORS OF ELECTRIC ENERGY: A COMPARATIVE APPROACH BETWEEN MALMQUIST’S INDEX AND THE WINDOW ANALYSIS

Atelmo Ferreira de Oliveira, Jorge Katsumi Niyama, Renato Henrique Gurgel Mota, Arlindo Nonato Morais Souza

178-199
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID12404
STATEMENT OF VALUE ADDED: THE EVOLUTION AND DISTRIBUTION OF THE WEALTH OF SANTA CATARINA COMPANIES LISTED ON THE BM&FBOVESPA

Ana Paula Günther Guesser, Juliana Fedrigo, André Carlos Einsweiller

200-222
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11276
DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA

Hildegardo Pedro Araújo de Melo, Carla Renata Silva Leitão

223-238
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID10061
VALUE RELEVANCE OF SEGMENT REPORTING DISCLOSURE

Tatiane Araújo dos Santos, Patrícia de Souza Costa, Wesley Daniel Barbosa Gonçalves

239-254
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11572
PRICING IN THE DERMOPIGMENTATION MARKET: VARIABLES PERCEIVED BY PROFESSIONALS

Melchior Antônio Dumaszak, Gilberto José Miranda, Edvalda Araujo Leal

255-274
- PDF (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11924
DETERMINANTS OF QUALITY OF ACCOUNTING EXPERT WORK IN THE CIVIL COURTS OF THE DISTRICT OF NATAL/RN

Jislene Trindade Medeiros, Cecília Maria Medeiros Dantas de Melo, Diogo Henrique Silva de Lima, Erivan Ferreira Borges

275-292
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11478
STUDENTS SATISFACTION WITH THE COURSE OF ACCOUNTING: AN ANALYSIS IN DIFFERENT HIGHER EDUCATION INSTITUTIONS

Suzete Antonieta Lizote, Miguel Angel Verdinelli, José Carlos Terres, Elen Sauer Camozzato, Jacqueline dos Santos Seemann

293-307
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11663
DIVIDEND POLICIES IN THE BRAZILIAN ELECTRIC POWER INDUSTRY

Nayara Alves Rebouças, Rafael Sales Almendra, Alessandra Carvalho de Vasconcelos

308-328
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11734
HYDROPONIC PRODUCTION SYSTEM: PROPOSED ACCOUNTING FLOW IN ACCORDANCE WITH CPC 29

Wemerson Pinheiro da Costa, Deyvison de Lima Oliveira, Robinson Francino da Costa, Ronie Peterson Silvestre

329-346
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DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID12329
PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014

Amanda de Lima Marques da Silva, Elayne Patrícia Ribeiro de Santana Azevedo, Ana Lúcia Fontes de Souza Vasconcelos, Márcia Ferreira Neves Tavares, Marcelo Jota Gomes

347-370
- PDF (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2018v10n1ID11775

Vol. 10 No. 1 (2018): Jan./Jun.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 10 – N. 1 – Year 2018 (jan./jun./2018)

ARTICLES

CAUSALITY BETWEEN FINANCIAL RETURNS AND THE BRAZILIAN STOCK MARKET RETURNS

THE PERCEPTION OF MANAGERS ON THE RELATIVE IMPORTANCE OF ACCOUNTING SKILLS IN SMES IN FORTALEZA-CE

THE ACCOUNTING COMMUNICATION PROCESS AT THE PUBLIC SECTOR: ACCOUNTANT’S PERCEPTION OVER FEDERAL UNIVERSITIES

COOPERATIVE LEARNING AS A TEACHING STRATEG FOR ACCOUNTING: INTELLECTUAL SKILLS OF THE COGNITIVE DOMAIN TAXONOMY

IMPRESSION MANAGEMENT IN THE DECISION-MAKING PROCESS

ANALYSIS OF EVIDENCES FOR THE FAIR VALUE IN THE NEW CONCEPTUAL STRUCTURE OF ACCOUNTING

BUSINESS SUSTAINABILITY INDEX: AN ANALYSIS OF EVIDENCE OF ENVIRONMENTAL LIABILITY

EFFECTS OF CONVERGENCE ON INTERNATIONAL ACCOUNTING STANDARDS ON THE RELEVANCE OF ACCOUNTING INFORMATION OF BRAZILIAN COMPANIES

TRANSPARENCY OF MUNICIPAL PUBLIC GOVERNANCE: EXPLANATORY FACTORS OF THE TRANSPARENCY LEVEL IN THE CITIES WITH MEDIUM AND LARGE SIZE OF RIO GRANDE DO SUL

CREATION OF THE FISCAL COUNCILS: LEARNING FROM THE INTERNATIONAL EXPERIENCE

DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE TECHNICAL EFFICIENCY OF BRAZILIAN DISTRIBUTORS OF ELECTRIC ENERGY: A COMPARATIVE APPROACH BETWEEN MALMQUIST’S INDEX AND THE WINDOW ANALYSIS

STATEMENT OF VALUE ADDED: THE EVOLUTION AND DISTRIBUTION OF THE WEALTH OF SANTA CATARINA COMPANIES LISTED ON THE BM&FBOVESPA

DISCLOSURE OF THE OPERATIONAL RISK IN BANKING INSTITUTIONS LISTED ON BM&FBOVESPA

VALUE RELEVANCE OF SEGMENT REPORTING DISCLOSURE

PRICING IN THE DERMOPIGMENTATION MARKET: VARIABLES PERCEIVED BY PROFESSIONALS

DETERMINANTS OF QUALITY OF ACCOUNTING EXPERT WORK IN THE CIVIL COURTS OF THE DISTRICT OF NATAL/RN

STUDENTS SATISFACTION WITH THE COURSE OF ACCOUNTING: AN ANALYSIS IN DIFFERENT HIGHER EDUCATION INSTITUTIONS

DIVIDEND POLICIES IN THE BRAZILIAN ELECTRIC POWER INDUSTRY

HYDROPONIC PRODUCTION SYSTEM: PROPOSED ACCOUNTING FLOW IN ACCORDANCE WITH CPC 29

PERCEPTION OF THE ACCOUNTANTS AS TO THE DIFFICULTIES OF TECHNICAL COMPETENCE FOR THE IMPLEMENTATION OF THE SPED IN THE ENTITIES OF THE THIRD SECTOR IN COMPLIANCE WITH REGULATORY INSTRUCTION No. 1,510 / 2014

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