Vol. 23 No. 58 (2012)

• Editorial

  Fábio Frezatti

  01-06

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Articles

• Evidence of institutionalizing elements in the Balanced Scorecard in the book Strategy in action: a view based on institutional theory

  Paschoal Tadeu Russo, Claudio Parisi, Evandir Megliorini, Claudiane Barbosa de Almeida

  7-18

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• Financial frictions and substitution between internal and external funds in publicly traded Brazilian companies

  Márcio Telles Portal, João Zani, Carlos Eduardo Schönerwald da Silva

  19-32

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• An analysis of the deinstitutionalization of inflation-adjusted accounting practices in Brazilian companies

  Amaury José Rezende, Reinaldo Guerreiro, Flávia Zóboli Dalmácio

  33-51

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• Accounting choices in Brazil: identifying the characteristics of publicly traded companies that opted to maintain versus derecognise deferred assets

  Fernando Drago Lorencini, Fábio Moraes da Costa

  52-64

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• Effects of income smoothing practices on the conservatism of public companies listed on the BM & FBOVESPA

  José Elias Feres de Almeida, Alfredo Sarlo Neto, Ricardo Furieri Bastianello, Eduardo Zandomenigue Moneque

  65-75

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