11 results...

1 page(s)

showing 1 to 11

Filter results

  • Document Type
  • Article
  • Teaching Case
  • Editorial
  • Bibliographical Note
  • Other
  • Book Review
  • Dissertation Abstract
  • Knowledge Area
  • Management
  • Accounting
  • Economics
  • Engineering
  • Tourism
  • Language
  • Spanish
  • French
  • English
  • Portuguese

Filter
  • 1
  • Order:   Records/Page:
  • Exibir Resumos
  • Spell it

Editorial

ID: 32798

Authors: Carlos Eduardo Facin Lavarda.

Source: Revista Universo Contábil, v. 10, n. 3, p. 4-5, July-September, 2014. 2 page(s).

Document type: Editorial (Portuguese)

Understanding of external users of the Brazilian market towards revenue recognition on long-term contracts: concept and moment

ID: 32799

Authors: Jony Hsiao, Luiz Nelson Guedes de Carvalho.

Source: Revista Universo Contábil, v. 10, n. 3, p. 6-24, July-September, 2014. 19 page(s).

Keyword: external users , Homals , long-term contracts , revenue recognition

Document type: Article (Portuguese) Show Abstract

Analysis of the impact of the convergence process to the international accounting standards in Brazil: a study based on the value relevance of accounting information

ID: 32800

Authors: João Constantino Gonçalves, Breno Luiz Lunga Batista, Marcelo Alvaro da Silva Macedo, José Augusto Veiga da Costa Marques.

Source: Revista Universo Contábil, v. 10, n. 3, p. 25-43, July-September, 2014. 19 page(s).

Keyword: IFRS , International Accounting Standards , Value Relevance

Document type: Article (Portuguese) Show Abstract

Accounting language tridimensionality in publications of Brazilian scientific journal

ID: 32801

Authors: Josilene da Silva Barbosa, Luciana Klein, Romualdo Douglas Colauto, Ilse Maria Beuren.

Source: Revista Universo Contábil, v. 10, n. 3, p. 44-64, July-September, 2014. 21 page(s).

Keyword: Accounting as a language , Pragmatic , Semantic , Syntactic

Document type: Article (Portuguese) Show Abstract

Measuring performance of internal audit: a empirical study

ID: 32802

Authors: Joshua Onome Imoniana, Claudinei Portilho Matheus, Luiz Carlos Jacob Perera.

Source: Revista Universo Contábil, v. 10, n. 3, p. 65-93, July-September, 2014. 29 page(s).

Keyword: Effectiveness and Internal Audit , Measurement Results , Performance Evaluation

Document type: Article (Portuguese) Show Abstract

Privatisation and management accounting change: the drivers of changes in a Brazilian electricity distribution company

ID: 32803

Authors: Cláudio de Araújo Wanderley.

Source: Revista Universo Contábil, v. 10, n. 3, p. 94-113, July-September, 2014. 20 page(s).

Keyword: Contabilidade Gerencial , Drivers , Mudanças , Privatização

Document type: Article (English) Show Abstract

Data Envelopment Analysis in the assessment of the efficiency of investment expenditures of States and the Federal District

ID: 32804

Authors: Mauricio Corrêa da Silva, Atelmo Ferreira de Oliveira, Joana Darc Medeiros Martins, José Dionísio Gomes da Silva.

Source: Revista Universo Contábil, v. 10, n. 3, p. 114-133, July-September, 2014. 20 page(s).

Keyword: Brazilian States , Efficiency Assessment , Federal District , Investment expenditures

Document type: Article (Portuguese) Show Abstract

The environmental contingencies of foreign companies that publish their financial statements on IFRS in U.S. market

ID: 32805

Authors: Denize Demarche Minatti Ferreira, José Alonso Borba, Carolina Aguiar da Rosa.

Source: Revista Universo Contábil, v. 10, n. 3, p. 134-154, July-September, 2014. 21 page(s).

Keyword: environmental contingencies , provisions , Sustainability

Document type: Article (Portuguese) Show Abstract

Reputation and image in the Portuguese PSI 20 banks, in 2007-2012

ID: 32806

Authors: Jorge José Martins Rodrigues, Fernando Miguel dos Santos Henriques Seabra, Carlos Manuel Severino da Mata.

Source: Revista Universo Contábil, v. 10, n. 3, p. 155-171, July-September, 2014. 17 page(s).

Document type: Article (Portuguese) Show Abstract

Management and disclosure of operational risk and the Basel Accords: the case of the largest Portuguese banks

ID: 32839

Authors: Maria Teresa Alves, Francisco José Ferreira Matias.

Source: Revista Universo Contábil, v. 10, n. 3, p. 172-193, July-September, 2014. 22 page(s).

Keyword: Basel Accords , Operational risk , Risk Management

Document type: Article (Portuguese) Show Abstract

The influence of taxation in accounting: a study in Portugal

ID: 32840

Authors: Sara Margarida Gonçalves Nascimento, Cristina Maria Gabriel Gonçalves Góis.

Source: Revista Universo Contábil, v. 10, n. 3, p. 194-217, July-September, 2014. 24 page(s).

Keyword: accounting , accounting and tax income , Portugal , taxation

Document type: Article (Portuguese) Show Abstract

  • 1
  • Order:   Records/Page:
  • Exibir Resumos
  • Spell it