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

DOI: https://doi.org/10.21680/2176-9036.2018v10n2

Published: 15-06-2018

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 10 – N. 2 – Year 2018 (Jul./Dec./2018)

Maurício Corrêa da Silva

i-iv
- PDF (Português (Brasil))

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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
PROFESSOR´S PERCEPTION ANALYSIS REGARDING ACTIVITY-BASED METHODS

Márcio Provenzano, Matiél Cherobini, Rafael Luis Pessin, Débora Gomes Machado, Marcos Antônio de Souza

157-174
- PDF (Português (Brasil))
EFFECTS OF DISCRETIONARY ACCRUALS AND HEDGING TRANSACTIONS ON THE VALUE OF BRAZILIAN COMPANIES

Edgar Pamplona, Clóvis Fiirst, Michele Gonçalves, Roberto Carlos Klann

175-193
- PDF (Português (Brasil))
AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR

Paulo César de Melo Mendes, Renan Palhares Torreão Braz

194-211
- PDF (Português (Brasil))
INFLUENCE OF CORPORATE GOVERNANCE IN ISEBOVESPA'S PARTICIPATION

Ednilto Pereira Tavares Júnior, Paulo Roberto Barbosa Lustosa, Isabel Cristina Henriques Sales

212-227
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
CUSTOMER PROFITABILITY AND MANAGEMENT IN HOTELS: A STUDY IN PERNAMBUCO

Sara Beatriz da Silva Luna, Carla Renata Silva Leitão

326-341
- PDF (Português (Brasil))
EARNINGS MANAGEMENT IN CREDIT UNIONS IN BRAZIL

José Alves Dantas, Marco Aurélio Barros Borges, Bruno Vinícius Ramos Fernandes

342-363
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))
INTERNAL SOCIAL EXPENSES AND THE PERFORMANCE OF ISE COMPANIES

Francis Albino Zanelato, Tadeu Grando, Vanessa de Quadros Martins, Francisco Antônio Mesquita Zanini

384-403
- PDF (Português (Brasil))
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
- PDF (Português (Brasil))

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

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 10 – N. 2 – Year 2018 (Jul./Dec./2018)

ARTICLES

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

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

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

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

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

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

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

PROFESSOR´S PERCEPTION ANALYSIS REGARDING ACTIVITY-BASED METHODS

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

AN ANALYSIS ON DEFERRED TAXES IN THE CIVIL CONSTRUCTION SECTOR

INFLUENCE OF CORPORATE GOVERNANCE IN ISEBOVESPA'S PARTICIPATION

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

INTANGIBILITY OF INTELLECTUAL CAPITAL IN THE ACCOUNTING OFFICES’ PRACTICE

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

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

CONTROL MECHANISMS IN THE BIDDING PROCESSES: THE PERCEPTION OF PREGOEIROS

CUSTOMER PROFITABILITY AND MANAGEMENT IN HOTELS: A STUDY IN PERNAMBUCO

EARNINGS MANAGEMENT IN CREDIT UNIONS IN BRAZIL

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

INTERNAL SOCIAL EXPENSES AND THE PERFORMANCE OF ISE COMPANIES

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

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