Vol. 13 No. 30 (2016)

View Vol. 13 No. 30 (2016)

Published: 2016-12-17

Editorial

Editorial

Carlos Eduardo Facin Lavarda

01-02
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Articles

Evidence of the causal forces critical of the institutionalization and deinstitutionalization processes in artifacts of management accounting

Paschoal Tadeu Russo, Claudio Parisi, Carlos Alberto Pereira

03-33
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The reality of passive transparency in city halls of the major Brazilian municipalities

Fabiano Maury Raupp

34-52
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Accounting research, a bibliometric study: relevant publicaction identifications and intellectual structure analysis

Florencia Veronica Pedroni, Luiz Antonio Camargo Guerrazzi, Fernando Antonio Ribeiro Serra, Diana Albanese

53-91
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Equivalence units in provision services and the telecommunications cases

Flávia Renata de Souza, Altair Borgert

92-113
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Corporate tax avoidance and firm value: evidence from Brazil

Silvio Luis Leite Santana, Amaury José Rezende

114-133
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Tax Management: Empirical Evidence in the Brazilian Insurance Market

Guilherme Otávio Monteiro Guimarães, Rodrigo da Silva Santos Curvello, José Augusto Veiga da Costa Marques, Marcelo Alvaro da Silva Macedo

134-159
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Relationship between book-tax differences and accounting conservatism: a study of open companies in Latin American countries

Cassius Klay Silva Santos, Patrícia de Souza Costa, Pablo Rogers Silva

160-192
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Tax avoidance with corporate transactions: validity criteria used by CARF

Antonio Lopo Martinez, Luiz Felipe de Almeida Coelho

193-213
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