Vol. 10 No. 21 (2013)

View Vol. 10 No. 21 (2013)

Published: 2013-12-15

Editorial

Editorial

Sandra Rolim Ensslin

1-2

Articles

Does the method of revenue recognition adopted by real estate Brazilian developers compromise the comparability of financial statements?

Fernanda Belmudes dos Santos, Bruno Meirelles Salotti

3-24
- PDF/A (Português (Brasil))
Factors to promote disagreement between tax authorities and taxpayers in regard to hedge validation

Ralph Melles Sticca, Sílvio Hiroshi Nakao

25-50
- PDF/A (Português (Brasil))
Accounting practices related to measurement and disclosure of stock in mercosul and andean community industrial companies: are they in tune with IASB guidelines?

João Luis Peruchena Thomaz, Clóvis Antônio Kronbauer, Bianca Bigolin Liszbinski

51-70
- PDF/A (Português (Brasil))
Does the way that the balance sheet is presented alter the perception of the external user in regard to understanding of informational content? An investigation in the Brazilian and Cape-Verdean contexts

Valdemir Galvão de Carvalho, José Jailson da Silva, Carlos Jorge Fontainhas Mendes, José Dionísio Gomes da Silva

71-86
- PDF/A (Português (Brasil))
Disclosure and guidance determining factors of the companies listed in BM&FBOVESPA

Isac de Freitas Brandão, Renata Rouquayrol Assunção, Vera Maria Rodrigues Ponte, Sílvia Maria Dias Pedro Rebouças

87-114
- PDF (Português (Brasil))
Corporate reputation in brazilian companies: is it a relevant matter to business performance?

Vanessa Ingrid da Costa Cardoso, Márcia Martins Mendes De Luca, Gerlando Augusto Sampaio Franco de Lima, Alessandra Carvalho de Vasconcelos

115-136
- PDF (Português (Brasil))
On the acquisition of disclosure on risk management by financial institutions to the Bacen 3.477 notice

Mônica Campos Torres, Fernando Caio Galdi

137-158
- PDF (Português (Brasil))
Auditor’s independence in Portugal: the theoretical and empirical study of the remotness gap

Bruno José Machado de Almeida

159-186
- PDF/A (Português (Brasil))