Vol. 14 No. 31 (2017)

View Vol. 14 No. 31 (2017)

Published: 2017-04-03

Editorial

Editorial

Carlos Eduardo Facin Lavarda

01-02
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Articles

Internal and external pressures on the use of social and environmental information disclosure standards widely accepted: a corporate governance structure analysis, institutional environment and the legitimacy perspective

Luciana Siqueira Ambrozini

03-25
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The influence of intangible assets in the relevance of accounting information

Alini da Silva, Taciana Rodrigues de Souza, Roberto Carlos Klann

26-45
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Measurement and accounting recognition of biological assets: a case study

Maria Teresa Venâncio Dores Alves, Maria Olímpia Alvarez de Sousa Fernandes Pascoal

46-66
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Reason of not using the tax incentives to technological innovation of the “Law of Good” by Brazilian enterprises

Oderlene Vieira de Oliveira, Elisangela Freires Zaba, Sérgio Henrique Arruda Cavalcante Forte

67-88
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Earnings management in a public offering

Sylvia Rejane Magalhães Domingos, Vera Maria Rodrigues Ponte, Edilson Paulo, Roberta Carvalho de Alencar

89-107
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Accounting Impact of the social security mathematical provision of the federal government officials in the general balance sheet of the Union

Carlos Eduardo dos Reis, Diana Vaz de Lima, Marcelo Driemeyer Wilbert

108-126
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Elaboration of the panorama of the Brazilian insurance market in relation to international solvency regulation

Edson Roberto Macohon, Jonas Fernando Petry, Francisco Carlos Fernandes

127-154
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In a world of uncertainty: a survey on internal control in a public and private perspective

Rossana Guerra de Sousa, Saulo Diógenes Azevedo Santos Souto, Antônio Moreira Nicolau

155-176
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