Vol. 13 (2019)

Published: 2019-04-24

Editorial

Editorial

André Carlos Busanelli de Aquino

e158565
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DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158565
Editorial

Maisa de Souza Ribeiro, Márcia Martins Mendes De Luca, Ricardo Rocha de Azevedo

xi-xi
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- xml (Portuguese)

Reflexões e Tendências

Tax Planning by BCUCC: Other Comprehensive Income as indirect internal goodwill

Jorge Vieira da Costa Junior

e164429
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.164429

Paper

Analysis of the guidance report in companies investigated by the Federal Police: examination from the perspective of impression management

Vagner Alves Arantes, Ivonaldo Brandani Gusmão, Mayla Cristina Costa

e148176
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.148176
The Courts of Accounts on the interpretation of the Fiscal Responsibility Law

Selene Peres Peres Nunes, Gileno Fernandes Marcelino, César Augusto Tibúrcio Silva

e145151
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.145151
The effects of turnover on accountants’ practices in Brazilian local governments

Ricardo Rocha de Azevedo, André Feliciano Lino, Josedilton Alves Diniz

e144691
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.144691
Cultural values and learning styles of Brazilian public sector accounting operators in the process of adopting international standards

Antonio Firmino da Silva Neto, José Dionísio Gomes da Silva

e144322
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.144322
Mineral wealth, weak institutions and clientelism: the natural resources curse for local governments

Alexandre de Cássio Rodrigues, Suzana Braga Rodrigues

e153089
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.153089
Effects of credit rating changes on capital structure of Latin American firms

Thiago Botta Paschoal, Matheus da Costa Gomes, Mauricio Ribeiro do Valle

e154005
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- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.154005
Discursive patterns on corruption

Cintia Rodrigues de Oliveira Medeiros, Luiz Romeu de Freitas Júnior

e152220
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.152220
Is the Value Relevance relevant?

Simone Miranda dos Santos, Sirlei Lemes, Flávio Luiz de Moraes Barboza

e152518
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.152518
The net income smoothing and the persistence of earnings accounts in Brazilian public companies

Clarice Gutierrez Kitamura Kajimoto, Sílvio Hiroshi Nakao, Marcelo Botelho da Costa Moraes

e154173
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.154173
Effects of the ownership concentration and the board of directors structure on the covenants of the debenture issued by the Brazilian public companies

Cláudia Margareth Gomes Palhares, Carlos Henrique Silva do Carmo, Marília Paranaíba Ferreira, Alex Mussoi Ribeiro

e158820
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158820
Returns and stock prices forecast from accounting data conditioned on the firm life cycle

Karina da Silva Carvalho Mikosz, Carolina Magda da Silva Roma, Luiz Cláudio Louzada, Marcos Roberto Gois de Oliveira Macedo

e160869
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.160869
Influence of personality traits in the professional skepticism of auditors

Paulo Roberto da Cunha, Crisiane Teixeira da Silva, Danrlei Anderson Peyerl, Juçara Haveroth

e158537
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158537
An analysis of the relevant lawsuits in Brazilian companies: characteristics that influence the change in the probability of loss provision and contingent liabilities

Janaína da Silva Ferreira, Suliani Rover

e155596
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- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.155596
Accounting Recognition in Native Forest Operations: The Agrocortex Case

Phillemon Telêmaco da Graça, Marta Cristina Pelucio Grecco, George Andre Willrich Sales

e162327
- PDF (Portuguese)
- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.162327
The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?

Adolfo Henrique Coutinho e Silva, Moacir Sancovschi, Ariane Gabriela Chagas dos Santos

e164412
- PDF
- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.164412
Reputation risk management on the discourse of Samarco corporate reports

José Alex Nobrega de Oliveira, Yara Consuelo Cintra

e158709
- PDF (Portuguese)
- PDF
- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158709
How does trading volume respond to investor sentiment?

Paulo Fernando Marschner, Paulo Sergio Ceretta

e163596
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- xml
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.163596

Fraudes e Corrupção: o que Contabilidade e Organizações têm a dizer?

Editorial número temático Fraudes e Corrupção: o que Contabilidade e Organizações têm a dizer?

Maisa de Souza Ribeiro, Márcia Martins Mendes De Luca, Ricardo Rocha de Azevedo

1-4
- PDF (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.164441
Corruption, money laundering and collusion in Brazil: empirical evidence of bonds between fraudsters and co-offenders at “Lava Jato” Operation

Lucas Martins Dias Maragno, Paulo de Souza Knupp, José Alonso Borba

5-18
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158510
Understanding corruption-fighting factors: proposing a corruption deterrence construct

Edimara Mezzomo Luciano, Guilherme Costa Wiedenhöft, Sabrina Callegaro

19-30
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158516
Artificial Ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution

Fabrício Ramos Neves, Polyana Batista da Silva, Hugo Leonardo Menezes de Carvalho

31-50
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- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158530
Effects of corruption on stock exchanges in the 2008 Financial Crisis

Ronaldo dos Santos Alves Rodrigues, Ademir Clemente

51-63
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158490
Creating difficulties to sell facilities: corruption, bureaucracy and corporate growth in Mercosur

Lauro Vinício de Almeida Lima, Maria Audenora Rufino, Márcia Reis Machado

64-74
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158324
The influence of aggregated corruption to social development and wealth generation of Mercosur countries

Aline Moura Costa da Silva, Patricia Roberta Pereira dos Santos, Cíntia de Melo de Albuquerque Ribeiro

75-85
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2019.158512

Vol. 13 (2019)

Editorial

Editorial

Editorial

Reflexões e Tendências

Tax Planning by BCUCC: Other Comprehensive Income as indirect internal goodwill

Paper

Analysis of the guidance report in companies investigated by the Federal Police: examination from the perspective of impression management

The Courts of Accounts on the interpretation of the Fiscal Responsibility Law

The effects of turnover on accountants’ practices in Brazilian local governments

Cultural values and learning styles of Brazilian public sector accounting operators in the process of adopting international standards

Mineral wealth, weak institutions and clientelism: the natural resources curse for local governments

Effects of credit rating changes on capital structure of Latin American firms

Discursive patterns on corruption

Is the Value Relevance relevant?

The net income smoothing and the persistence of earnings accounts in Brazilian public companies

Effects of the ownership concentration and the board of directors structure on the covenants of the debenture issued by the Brazilian public companies

Returns and stock prices forecast from accounting data conditioned on the firm life cycle

Influence of personality traits in the professional skepticism of auditors

An analysis of the relevant lawsuits in Brazilian companies: characteristics that influence the change in the probability of loss provision and contingent liabilities

Accounting Recognition in Native Forest Operations: The Agrocortex Case

The opportunistic approach of the Positive Accounting Theory (PAT) fails to explain choices made at OGX: An anomalous situation?

Reputation risk management on the discourse of Samarco corporate reports

How does trading volume respond to investor sentiment?

Fraudes e Corrupção: o que Contabilidade e Organizações têm a dizer?

Editorial número temático Fraudes e Corrupção: o que Contabilidade e Organizações têm a dizer?

Corruption, money laundering and collusion in Brazil: empirical evidence of bonds between fraudsters and co-offenders at “Lava Jato” Operation

Understanding corruption-fighting factors: proposing a corruption deterrence construct

Artificial Ladies against corruption: searching for legitimacy at the Brazilian Supreme Audit Institution

Effects of corruption on stock exchanges in the 2008 Financial Crisis

Creating difficulties to sell facilities: corruption, bureaucracy and corporate growth in Mercosur

The influence of aggregated corruption to social development and wealth generation of Mercosur countries

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