Vol. 22 No. 57 (2011)

• Editorial

  Fábio Frezatti

  237-241

  • PDF (Portuguese)

Articles

• Convergence de facto ou de jure? The influence of the legal system on the acceptance of international financial reporting standards for small and medium-sized entities

  Carlos Henrique Silva do Carmo, Alex Mussoi Ribeiro, Luiz Nelson Guedes de Carvalho

  242-262

  • PDF (Portuguese)

• Determinants of disclosure level of derivative financial instruments by brazilian public companies

  Patrícia Vasconcelos Rocha Mapurunga, Vera Maria Rodrigues Ponte, Antônio Carlos Dias Coelho, Anelise Florencio de Meneses

  263-278

  • PDF (Portuguese)

• Relation between DuPont models and stock return in the Brazilian market

  Eduardo Rosa Soares, Fernando Caio Galdi

  279-298

  • PDF (Portuguese)

• Impact analysis of replacing the SSAF by the CFS: a study from a value-relevance perspective

  Marcelo Alvaro da Silva Macedo, Márcio André Veras Machado, Fernando Dal Ri Murcia, Márcia Reis Machado

  299-318

  • PDF (Portuguese)

• Ethical conduct of accounting researchers: differences between belief and praxis

  Maria Thereza Pompa Antunes, Octavio Ribeiro de Mendonça Neto, José Carlos Tiomatsu Oyadomari, Rodrigo Takashi Okimura

  319-337

  • PDF (Portuguese)

• Relevance of knowledge, skills and instructional methods from the view point of accounting students and professionals: an international comparative study

  Ernani Ott, Jacqueline Veneroso Alves da Cunha, Edgard Bruno Cornacchione Júnior, Márcia Martins Mendes De Luca

  338-356

  • PDF (Portuguese)