Vol. 19 No. 47 (2008)

• Editorial: sobre a necessidade de se estudar Contabilidade e (e não ou) Finanças

  Alexsandro Broedel Lopes, Sérgio de Iudicibus, Eliseu Martins

  5-5

  • PDF (Portuguese)

Articles

• Systemic risk indicators for the banking sector

  Lucio Rodrigues Capelletto, Luiz João Corrar

  6-18

  • PDF (Portuguese)

• Target costing in hospital services: a study from a strategic cost management focus

  Reinaldo Rodrigues Camacho, Welington Rocha

  19-30

  • PDF (Portuguese)

• Empirical analysis of valuation models in the brazilian environment: discounted cash flow versus Ohlson's model

  Fernando Caio Galdi, Aridelmo José Campanharo Teixeira, Alexsandro Broedel Lopes

  31-43

  • PDF (Portuguese)

• The impacts of resolution n. 2.682 and programs to restructure the National Financial System on the provision level of the banking sector's credit portfolio

  Dimas Tadeu Madeira Fernandes, Vera Maria Rodrigues Ponte, Heber José de Moura, Márcia Martins Mendes de Luca, Marcelle Colares Oliveira

  44-55

  • PDF (Portuguese)

• Business budget: a survey of scientific production in the period from 1995 to 2006

  Rita Mara Leite, Ana Paula Mussi Szabo Cherobim, Helena de Fátima Nunes Silva, Leilah Santiago Bufrem

  56-72

  • PDF (Portuguese)

• Heuristic method for composing a literature review

  André Carlos Busanelli de Aquino, Marcelo Sanches Pagliarussi, Eugênio José Silva Bitti

  73-88

  • PDF (Portuguese)

• Social responsibility and private social investment: between discourse and disclosure

  Marco Antonio Figueiredo Milani Filho

  89-101

  • PDF (Portuguese)

• Evidence on audit expectation gaps in small capital markets: the case of Portugal

  Bruno José Machado de Almeida, Clara Isabel Muñoz Colomina

  102-111

  • PDF (Spanish)

Divulgação de Trabalho

• Accounting treatment of debt and equity securities: a comparison among brazilian, FASB and IASB standards

  Alceu Haruo Fuji

  112-123

  • PDF (Portuguese)