PORTAL DE REVISTAS DA USP

Logotipo USP

Vol. 26 No. 68 (2015)

Published: 2015-08-01

Presentation

PRESENTATION

Fábio Frezatti

119-120
- PDF
- PDF (Portuguese)

Editorial

We have some reasons to be proud of Accounting in Brazil

Natan Szuster

121-125
- PDF
- PDF (Portuguese)

Articles

Determinants of Supply and Demand for Trade Credit by Micro, Small and Medium-Sized Enterprises

Claudinê Jordão de Carvalho, Rafael Felipe Schiozer

208-222
- PDF
- PDF (Portuguese)
The Term Structure of Interest Rates and its Impact on the Liability Adequacy Test for Insurance Companies in Brazil

Antonio Aurelio Duarte, Aldy Fernandes da Silva, Luciano Vereda Oliveira, Elionor Farah Jreige Weffort, Betty Lilian Chan

223-236
- PDF
- PDF (Portuguese)
Comparing the Use of Forward-Looking and Contemporary Performance Measurement to Formulate Incentive Contracts in the Presence of the Horizon Problem: An Experimental Analysis

Luis Paulo Guimarães dos Santos

195-207
- PDF
- PDF (Portuguese)
An Analysis of Differences in Terms of Professional Interests Based on the Project to Replace IAS 39

Cláudia Daniela Ferreira da Mota Carvalho, Fábio Henrique Ferreira de Albuquerque, Joaquín Texeira Quirós, Maria do Rosário Fernandes Justino

181-194
- PDF
- PDF (Portuguese)
Determinant Factors of Dividend Payments in Brazil

Cristiano Augusto Borges Forti, Fernanda Maciel Peixoto, Denis Lima e Alves

167-180
- PDF
- PDF (Portuguese)
Comparability of Accounting Choices in Future Valuation of Investment Properties: An Analysis of Brazilian and Portuguese Listed Companies

Flaida Êmine Alves de Souza, Reiner Alves Botinha, Pablo Rogers Silva, Sirlei Lemes

154-166
- PDF
- PDF (Portuguese)
Determining Factors for Delisting of Companies Listed on BM&FBOVESPA

Patricia Maria Bortolon, Annor da Silva Junior

140-153
- PDF
- PDF (Portuguese)
Main Consequences of IFRS Adoption: Analysis of Existing Literature and Suggestions for Further Research

Isabel Maria Estima Costa Lourenço, Manuel Emílio Mota de Almeida Delgado Castelo Branco

126-139
- PDF
- PDF (Portuguese)