Vol. 11 No. 24 (2014)

View Vol. 11 No. 24 (2014)

Published: 2014-12-15

Editorial

Editorial

Sandra Rolim Ensslin

01-02
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Articles

Dividends and discretionary accruals: a study on the relationship between the dividend distribution policy and the earnings quality

William Brasil Rodrigues Sobrinho, Herbert Simões Rodrigues, Alfredo Sarlo Neto

03-24
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Analysis of the degree of evidence of transactions with derivatives financial instruments by Brazilian companies listed on the Ibovespa

Marcelo Augusto Ambrozini

25-42
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Relationship between investment in intangibles and total factor productivity: a study of the brazilian industrial sector

Janderson Martins Vaz, Gideon Carvalho de Benedicto, Francisval de Melo Carvalho, Fabrício Molica de Mendonça

43-64
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Discretionary accruals in business combinations and the stock price

Leandro Augusto Toigo, Tania Cristina Chiarello, Roberto Carlos Klann

65-84
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Compliance in the recognition of intangible assets: a study from the perspective of institutional theory

Bianca Bigolin Liszbinski, Clóvis Antônio Kronbauer, Clea Beatriz Macagnan, Tiago Zardin Patias

85-106
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Tax reduction on industrialized products and its effect on car sales in Brazil: an analysis of the period 2006 to 2013

Marcelo Driemeyer Wilbert, André Luiz Marques Serrano, Rodrigo de Souza Gonçalves, Laís Sienna Alves

107-124
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Analysis of the relationship of gross domestic product of municipalities of Santa Catarina state with added value statement

Larissa Degenhart, Mara Vogt, Nelson Hein

125-142
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Corruption risks and connected infractions: the case of portuguese public polytechnic institutes

Carla Isabel Dias Cabrita Cardoso, Sandra Cristina Dias Nunes, Maria Teresa Venâncio Dores Alves

143-169
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