Vol. 16 No. 38 (2019)

View Vol. 16 No. 38 (2019)

Published: 2019-05-16

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Fabricia Silva da Rosa

1-2
- PDF (Português (Brasil))

Articles

Leadership style, information asymmetry and evaluative use of the budget constitute antecedents to budget participation?

Micheli Aparecida Lunardi, Larissa Degenhart, Vinícius Costa da Silva Zonatto

3-34
- PDF/A (Português (Brasil))
The influence of fixed assets in asymmetric behavior costs

Letícia Matiolli Grejo, Katia Abbas, Reinaldo Rodrigues Camacho, Emanuel Junqueira

35-56
- PDF/A (Português (Brasil))
Impact of the recognition of financial instruments measured at fair value on net income volatility

Laís Manfiolli Figueira, Marcelo Augusto Ambrozini

57-86
- PDF/A (Português (Brasil))
Municipal public expenditure as a determinant in human development

Leandro Saraiva Dantas de Oliveira, Aneide Oliveira Araújo

87-104
- PDF/A (Português (Brasil))
Motivational factors and changes in master's degree in accounting: the two sides of the same story

Alison Martins Meurer, Antônio Nadson Mascarenhas Souza, Flaviano Costa

105-128
- PDF/A (Português (Brasil))
Do performance indicators differentiate companies from the same segment?

Luiz Henrique Figueira Marquezan, Marivane Vestena Rossato, Bernardo Cohen Ely, Tiago Ribas Fogaça

129-149
- PDF/A (Português (Brasil))
Analysis of the relationship between profitability and working capital management strategies of companies listed in B3

Ilírio José Rech, Moisés Ferreira Cunha, Carolina Teixeira Rabelo, Alessandra Barbosa

150-165
- PDF/A (Português (Brasil))
Brazil's experience in IPSAS implementation

Raquel Luz de Lima, Diana Vaz de Lima

166-184
- PDF/A
Measurement of industrial idleness by ABC, TDABC and UEP methods

Rodney Wernke, Ivone Junges, Antonio Zanin

185-206
- PDF/A (Português (Brasil))
Elimination of the proportionate consolidation method: analysis of the adequacy of the IASB’ decision

Raquel Wille Sarquis, Ariovaldo dos Santos

207-228
- PDF/A (Português (Brasil))