Vol. 16 No. 41 (2019)

v. 16, n. 41 (2019)

Published: 2019-12-31

Editorial

Editorial

Carlos Eduardo Facin Lavarda

1-2
- PDF (Português (Brasil))

Articles

Shareholder conflict, corporate governance and company value: an analysis in Brazilian companies

Laura Edith Taboada Pinheiro, Patrícia Antonacci Neves, Rafael Morais de Souza, María Luz Casabianca

3-22
- PDF (Português (Brasil))
Provision for dubious settlement credits and control of solvency limits in banking institutions in Brazil

Antonio Lopo Martinez, Acione de Souza Loose

23-43
- PDF (Português (Brasil))
The perception of teachers about the contribution of philosophy to accountant education in Brazil under the Financial Reporting Standards (IFRS)

Thiago Cunha de Oliveira, Cláudia Ferreira da Cruz, André Luiz Bufoni

44-62
- PDF (Português (Brasil))
The relationship between the behavior of the current liquidity indicator of publicly traded agribusiness companies by the variation of economic indexes in Brazil

Oto Tertuliano de Oliveira Santana, Nilton Cesar Lima, Marcelo Tavares

63-92
- PDF (Português (Brasil))
Sustainability in the opinion of undergraduate students in accountancy programs: the opportunist and utilitarian logic prevails

Annor da Silva Junior, Katia Cyrlene de Araújo Vasconcelos, Vitor Correa da Silva, Gabriel Moreira Campos

93-116
- PDF (Português (Brasil))
Idiosyncratic risk and property structure: the possibility of diversification explained by the concentration of property

Alyne Cecilia Serpa Ganz, Juçara Haveroth, Moacir Manoel Rodrigues Junior

117-136
- PDF (Português (Brasil))
Revenue from contracts with customers (IFRS 15 / CPC 47): accounting aspects of the diagnostic medicine industry in Brazil

Carlos Elder Maciel de Aquino, Sérgio de Iudícibus, Fernando de Almeida Santos, Antonio Saporito

137-161
- PDF (Português (Brasil))
Main audit issues and results of IBRX 100 listed companies

Natanael Silva Camargo, Fernanda Fernandes Rodrigues, Camila Araújo Machado, Mariana Guerra

162-180
- PDF (Português (Brasil))
Institutionalization of new management control practices: forces that potentiate or limit the process in small companies

Maria Elena Amaral Ferreira Bueno, Rodrigo Angonese, Débora Gomes de Gomes

181-203
- PDF (Português (Brasil))
Qualitative research in accounting: an overview of its evolution in the ANPCONT congress according international literature

Rodrigo Carlos Marques Pereira, Fabrícia de Farias da Silva Constantino, Fernanda Filgueiras Sauerbronn, Marcelo Alvaro da Silva Macedo

204-224
- PDF (Português (Brasil))