Vol. 10 No. 2 (2018): Jul./Dez.

View Vol. 10 No. 2 (2018): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2018v10n2
Published: 15-06-2018

EDITORIAL

ARTICLES

  • COHERENCE IN THE DISCLOSURE OF ENVIRONMENTAL PRACTICES OF COMPANIES LISTED ON THE BUSINESS SUSTAINABILITY INDEX (ISE)

    Bruna Sales, Suliani Rover, Janaína da Silva Ferreira
    1-22
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12641

  • ISOMORPHISM OF EVIDENCE IN MANAGEMENT ACCOUNTING PRACTICES: A STUDY AMONG COMPANIES IN THE MINERAL WATER INDUSTRY OF PARAIBA

    Karla Katiúscia Nóbrega de Almeida, Antônio André Cunha Callado
    23-43
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13161

  • INDICATIONS OF INCENTIVE TINCOME SHIFTING BY TRANSFER PRICE IN MANAUS FREE TRADE ZONE COMPANIES

    Natália Barbosa de Melo, André Ricardo Reis Costa, Carla Macedo Velloso dos Santos, Silvia Elaine Moreira
    44-67
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12415

  • THE ACCOUNTING PROFESSIONAL AND THE WHISTLEBLOWING MECHANISM IN A CONTEXT OF LAC AND NOCLAR: COMPARATIVE ANALYSIS OF INTERNATIONAL AND NATIONAL STUDIES

    Rosângela Mesquita Ayres, Fernanda Filgueiras Sauerbronn, Ana Carolina Pimentel Duarte da Fonseca, João Carlos Hipólito Bernardes do Nascimento
    68-90
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12975

  • WHAT POLITICAL FACTORS INFLUENCE THE REGULATED AND UNREGULATED PUBLIC POLICIES IN THE SMALL MUNICIPALITIES OF NORTHEASTERN BRAZIL?

    Willson Gerigk, Flávio Ribeiro, Alessandro Lepchak
    91-113
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12734

  • MISSION STATEMENT: ANALYSIS OF THE ELEMENTS OF PEARCE II (1982) IN THE MISSION OF BRAZILIAN PUBLIC UNIVERSITIES

    Monique Albers Araújo, Paula de Souza Michelon, Rogério João Lunkes
    114-130
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13440

  • RELATION AMONG THE QUALITY OF RECEIVED INFORMATION AND PRO-FESSIONALS’ DECISION MAKING LEVEL IN THE BUSINESS AREA

    Ricardo Adriano Antonelli, Ana Claudia Afra Neitzke, Simone Bernardes Voese
    131-156
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12739

  • PROFESSOR´S PERCEPTION ANALYSIS REGARDING ACTIVITY-BASED METHODS

    Márcio Provenzano, Matiél Cherobini, Rafael Luis Pessin, Débora Gomes Machado, Marcos Antônio de Souza
    157-174
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12372

  • EFFECTS OF DISCRETIONARY ACCRUALS AND HEDGING TRANSACTIONS ON THE VALUE OF BRAZILIAN COMPANIES

    Edgar Pamplona, Clóvis Fiirst, Michele Gonçalves, Roberto Carlos Klann
    175-193
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13341

  • AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR

    Paulo César de Melo Mendes, Renan Palhares Torreão Braz
    194-211
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13661

  • INFLUENCE OF CORPORATE GOVERNANCE IN ISEBOVESPA'S PARTICIPATION

    Ednilto Pereira Tavares Júnior, Paulo Roberto Barbosa Lustosa, Isabel Cristina Henriques Sales
    212-227
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13332

  • PERCEPTION OF STUDENTS AND ACCOUNTS OF ACCOUNTING SCIENCES ON THE ACCESSION OF BRAZILIAN COMPANIES TO IFRS

    Jessica Giovana Nolli, Sady Mazzioni, Cristian Baú Dal Magro
    228-247
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13427

  • INTANGIBILITY OF INTELLECTUAL CAPITAL IN THE ACCOUNTING OFFICES’ PRACTICE

    Fabrício Ramos Neves, Raíssa Silveira de Farias, Natália Guimarães de Santana, Carlos Adivaldino Silva Vieira de Carvalho
    248-265
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12923

  • THE IMPACT OF EMISSION INVENTORY (GHG) ON THE OPERATIONAL AND FINANCIAL PERFORMANCE OF GHG PARTICIPATING COMPANIES

    Roberto Oliveira Santos, Sônia Maria da Silva Gomes, Nverson da Cruz Oliveira
    266-284
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13605

  • VERIFICATION OF THE CONFORMITY OF AUDIT REPORT OF CIVIL CONSTRUCTION COMPANIES LISTED ON BM&FBOVESPA

    Sirlei Tonello Tisott, Maria Irlane da Silva Peixoto, Tayná Aparecida Carvalho Zumba, Nilton Cezar Carraro, Marco Aurélio Batista de Sousa
    285-302
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13848

  • CONTROL MECHANISMS IN THE BIDDING PROCESSES: THE PERCEPTION OF PREGOEIROS

    Márcio Mateus Ferreira de Aquino, Rossana Guerra de Sousa, Gesualdo Menezes Cavalcante, Felipe Machado Duarte, Fabíola Cristina de Oliveira Bento Aquino
    303-325
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID12969

  • CUSTOMER PROFITABILITY AND MANAGEMENT IN HOTELS: A STUDY IN PERNAMBUCO

    Sara Beatriz da Silva Luna, Carla Renata Silva Leitão
    326-341
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13781

  • EARNINGS MANAGEMENT IN CREDIT UNIONS IN BRAZIL

    José Alves Dantas, Marco Aurélio Barros Borges, Bruno Vinícius Ramos Fernandes
    342-363
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID14112

  • DETERMINANTS OF THE CAPITAL STRUCTURE OF PUBLICLY TRADED COM-PANIES IN BRAZIL IN A PERIOD OF CRISIS

    Paulo Augusto Pettenuzzo Britto, André Luiz Marques Serrano, Víthor Rosa Franco
    364-383
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID13843

  • INTERNAL SOCIAL EXPENSES AND THE PERFORMANCE OF ISE COMPANIES

    Francis Albino Zanelato, Tadeu Grando, Vanessa de Quadros Martins, Francisco Antônio Mesquita Zanini
    384-403
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID14157

  • BOARD OF DIRECTORS AND AUDIT COMMITTEE CHARACTERISTICS OF LISTED COMPANIES ON THE BM&FBOVESPA

    Marilbeth Carolina Rodríguez Reyes, Paulo Roberto da Cunha, Moacir Manoel Rodrigues Junior, Bianca Cecon
    404-422
    DOI: https://doi.org/10.21680/2176-9036.2018v10n2ID11033