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Vol. 19 No. 46 (2008)

View Vol. 19 No. 46 (2008)

Published: 2008-04-01

Editorial

Relato de um momento importante: reflexões dos alunos da disciplina Teoria da Contabilidade do Mestrado da USP, trinta anos depois

5-6
- PDF (Portuguese)

Articles

Detecting Earnings management in Brazil: estimating discretionary accruals

Antonio Lopo Martinez

7-17
- PDF (Portuguese)
A model for the classification of companies credit risk

Giovani Antonio Silva Brito, Alexandre Assaf Neto

18-29
- PDF (Portuguese)
Possibilites for inserting brazilian accounting research in the international scenario: a proposal for the assessment of scientific accountancy and auditing journals published in english and available in the CAPES journal portal

Fernando Dal-Ri Murcia, José Alonso Borba

30-43
- PDF (Portuguese)
In search of a plan for ranking international accounting periodicals for Qualis CAPES

Ilse Maria Beuren, José Carlos de Souza

44-58
- PDF (Portuguese)
Use of agricultural future contract in the mean investment profile of pension funds in Brazil

Thiago de Melo Teixeira da Costa, Carlos Alberto Piacenti

59-72
- PDF (Portuguese)
Adherence to the Balanced Scorecard in public and private companies

Daniel Augusto Dietschi, Auster Moreira Nascimento

73-85
- PDF (Portuguese)
Corporate interest rate risk management with derivatives in Australia: empirical results

Luiz Augusto Ferreira Carneiro, Michael Sherris

86-107
- PDF

Divulgação de Trabalho

Analysis of cognitive skills required from candidate accountants in the brazilian Federal Public Administration, using indicators based on Bloom's Taxonomy

Jorge José Barros de Santana Junior, Dimmitre Morant Vieira Gonçalves Pereira, Jorge Expedito de Gusmão Lopes

108-121
- PDF (Portuguese)