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Vol. 18 No. 44 (2007)

View Vol. 18 No. 44 (2007)

Published: 2007-08-01

Editorial

Accountability: a razão de ser da contabilidade

Masayuki Nakagawa

7-7
- PDF (Portuguese)

Articles

Differences between financial and management accounting: an empirical research based on the work of researchers from several countries

Fábio Frezatti, Andson Braga de Aguiar, Reinaldo Guerreiro

9-22
- PDF (Portuguese)
Risk measurement proposal based on utility

Rodrigo Leone, Roberto Quirino do Nascimento, George Guerra Leone, Paulo Oliveira

23-32
- PDF (Portuguese)
ABC costing in hospital environment: a study in brazilian university hospitals

Gilberto José Miranda, Cleverton Euclen de Carvalho, Vidigal Fernandes Martins, Adolar Ferreira de Faria

33-43
- PDF (Portuguese)
The professors' perception regarding strategic accounting practices: a comparative study

Paula Danyelle Almeida da Silva, Odilanei Morais dos Santos, Aracéli Cristina de Souza Ferreira

44-59
- PDF (Portuguese)
Commitment and professional ethics: a study of both amongst accouting professionals

Erivan Borges, Carlos Medeiros

60-71
- PDF (Portuguese)
Determinant factors of capital structure in the Brazilian market: an analysis of the regression with data covering the period from 1999 to 2003

Wilson Toshiro Nakamura, Diogenes Manoel Leiva Martin, Denis Forte, Antonio Francisco de Carvalho Filho, André Castilho Ferreira da Costa, Alexandre Cintra do Amaral

72-85
- PDF (Portuguese)
Aplicación de las medidas clásicas de performance en los fondos de inversión brasileños de renta variables

Alexandro Barbosa, José Luís Sarto Marzal

86-104
- PDF (Spanish)

Divulgação de Trabalho

An evaluation on the applicability of a credit scoring model, with systemic and non-systemic variables in revolving bank credit portfolio for individuals

José Odálio dos Santos, Rubens Famá

105-117
- PDF (Portuguese)