Vol. 12 No. 1 (2020): Jan./Jun.

View Vol. 12 No. 1 (2020): Jan./Jun.

DOI: https://doi.org/10.21680/2176-9036.2020v12n1

Published: 03-01-2020

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 12 – N. 1 – Year 2020 (Jan./Jun. 2020)

Maurício Corrêa da Silva

i-vi
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19630

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

Level of adherence of the Brazilian listed companies of the telecommunications sector to the accounting pronouncement CPC 47

Rafael Xavier de Oliveira, Thais Mota Crabbi, Jomar Miranda Rodrigues

1-20
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16288
The adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

Aline Thatyana Aranda da Rocha Branco Alcantara Alves, Maria Paula Ribeiro Bordin, Alexandre Gonzales, Fernando de Almeida Santos

21-43
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16470
Determinants of financing cash flows: a study started from the point of view of stock concentration

Manuela Gonçalves Barros, Marina Oliveira Gomes, Jéssica Duarte de Andrade, Kálita Santos Sá

44-65
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16323
The relative efficiency of Brazilian electricity distribution companies

Chelida Maria dos Santos Bastos, Denise Maria Moreira Chagas Corrêa, Ana Lua Vilanova Alves, Sueli Maria de Araújo Cavalcante, Ana Carolina Pereira Rodrigues

66-87
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16337
Disclosure in the sustainability reports of companies in the new market of Bovespa in line with the sustainable development objectives published by the UN

Larissa dos Reis, Vitor Paulo Rigo, Kemylli Farinon

88-108
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID17379
Likely, possible or remote? A study about tax contingencies of Brazilian banks

Matheus Schmitt, Ernando Fagundes, Alex Mussoi Ribeiro

109-129
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID18364
Accounting teaching and the convergence process to international financial reporting standards

Giovana Bolzan, Maria Ivanice Vendruscolo, Jonatas Dutra Sallaberry, Willian Diehl

130-151
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID18313
Relationship between characteristics of the audit committee and independent audit in listed companies of B3

Ana Carolina Vasconcelos Colares, Karinne Cruz Alves, Lidiane Tereza Fagundes Miranda

152-170
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID18325

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

Accounting disclosure of non-profit social assistance entities in Feira de Santana (BA): approach in light of Brazilian accounting standards

Acmar Feliz dos Santos de Santana, Tânia Cristina Azevedo

171-191
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16315
The balance sheets’ information versus user satisfaction indicators: the cases of Metrô and CPTM in São Paulo

Bruna de Morais Holanda, Lucas Custódio Alexandrino, Jaime Crozatti

192-214
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16941
Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry

Ariel Prates, Jonatas Dutra Sallaberry, Leonardo Flach, Ivam Ricardo Peleias, Romina Batista de Lucena Souza

215-233
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID17145
The level of disclosure in Organizations of the Third Sector (OTS) in the State of Ceará

Roberto Sérgio do Nascimento, Mirela Márjorie Silva Rabelo, Ricardo Viotto

234-254
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16503
The increase in the vehicle property tax in times of economic recession and the reflection in its collection

Lauro Vinício de Almeida Lima, Josedilton Alves Diniz, Márcia Reis Machado

255-272
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID17574
Indicators of sustainable development of Santa Catarina mesoregions: a comparative analysis

Luana Caroline da Silva, Fabricia Silva da Rosa

273-294
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID18340

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

Perception of corruption in academic environment: empirical analysis from students of accounting course of the Federal University of Ceará (UFC)

Roberto Sérgio do Nascimento, Ruth Carvalho de Santana Pinho

295-316
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID16854
Case method: a report on its effectiveness and applicability in accounting teaching

Alessandro Henrique de Araújo Januário, Cássia Marcelle Dias Pinho, Tadeu Junior de Castro Gonçalves, Aneide Oliveira Araújo

317-338
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID18723

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

Review of the Book: Analyses of the public accounting statements. Silva, M. C. (2019). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 132 pages, ISBN: 978-85-4161-395-8.

Camila Rafaelly da Silva Câmara Revorêdo
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19624
Review of the Book: Governmental Audit. Silva, M. C., Silva, R. A., & Silva, J. D. G. (2019). (1st edition). São Paulo, SP: Biblioteca 24Horas Publishing House, 86 pages, ISBN: 978-85-4161-389-7.

Edna Maria da Silva Medeiros de Oliveira
- PDF/A (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19625

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

Level of adherence of the Brazilian listed companies of the telecommunications sector to the accounting pronouncement CPC 47

Rafael Xavier de Oliveira, Thais Mota Crabbi, Jomar Miranda Rodrigues
- EXCEL (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19626
Determinants of financing cash flows: a study started from the point of view of stock concentration

Manuela Gonçalves Barros , Marina Oliveira Gomes, Jéssica Duarte de Andrade Teixeira , Kálita Santos Sá
- EXCEL (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19627
The balance sheets’ information versus user satisfaction indicators: the cases of Metrô and CPTM in São Paulo

Bruna de Morais Holanda, Lucas Custódio Alexandrino, Jaime Crozatti
- EXCEL (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19628
Indicators of sustainable development of Santa Catarina mesoregions: a comparative analysis

Luana Caroline da Silva, Fabricia Silva da Rosa
- EXCEL (Português (Brasil))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19629

Section 7: International (S7)

Level of adherence of the brazilian listed companies of the telecommunications sector to the accounting pronouncement CPC 47

Rafael Xavier de Oliveira, Thais Mota Crabbi, Jomar Miranda Rodrigues
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19615
The impact from adapting of the IFRS 9 (CPC 48) on expected credit losses (ECL) in Brazilian energy companies

Aline Thatyana Aranda da Rocha Branco Alcantara Alves, Maria Paula Ribeiro Bordin, Alexandre Gonzales, Fernando de Almeida Santos
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19616
Accounting teaching and the convergence process to international financial reporting standards

Giovana Bolzan, Maria Ivanice Vendruscolo, Jonatas Dutra Sallaberry, Willian Diehl
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19617
Accounting teaching and the convergence process to international financial reporting standards

Giovana Bolzan, Maria Ivanice Vendruscolo, Jonatas Dutra Sallaberry, Willian Diehl
- PDF/A (Español (España))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19618
Accounting disclosure of non-profit social assistance entities in Feira de Santana (BA): approach in light of Brazilian accounting standards

Acmar Feliz dos Santos de Santana, Tânia Cristina Azevedo
- PDF/A (Español (España))
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19620
Competency mapping: improvement needs of analysts from the area of expertise in accounting at the Federal Public Ministry

Ariel Prates, Jonatas Dutra Sallaberry, Leonardo Flach, Ivam Ricardo Peleias, Romina Batista de Souza de Lucena
- PDF/A
Indicators of sustainable development of Santa Catarina mesoregions: a comparative analysis

Luana Caroline da Silva, Fabricia Silva da Rosa
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19622
Perception of corruption in academic environment: empirical analysis from accounting students at the Federal University of Ceará (UFC)

Roberto Sérgio do Nascimento, Ruth Carvalho de Santana Pinho
- PDF/A
DOI: https://doi.org/10.21680/2176-9036.2020v12n1ID19623