Vol. 8 No. 22 (2014)

Paper

• VARIABILITY OF INDEBTEDNESS RATIOS IN RELATION TO THE ADDITION OF LIABILITIES CONTINGENT IN THE EQUITY STRUCTURE OF COMPANIES LISTED ON THE BM&FBOVESPA

  Jorge Eduardo Scarpin, Edson Roberto Macohon, Lara Fabiana Dallabona

  3-14

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.63286

• Audit committee characteristics and earning management: a study in companies listed on the BM&FBOVESPA

  Paulo Roberto da Cunha, Thifany Hillesheim, Dinorá Baldo de Faveri, Moacir Manoel Rodrigues Junior

  15-25

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.58500

• THE EFECTIVINESS OF SUPREME AUDIT INSTITUTIONS AND LEGISLATIVE POWER IN THE FISCAL TRANSPARENCY OF COUNTIES.

  Robson Zuccolotto, Marco Antônio Carvalho Teixeira

  26-38

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.55608

• TITLE: LOWER ACADEMIC PERFORMANCE OF “BACK-ROWS” STUDENTS : MYTH OR REALITY?

  Gilberto José Miranda, Jausson Monteiro Vicente, Sheizi Calheira de Freitas

  39-48

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.55615

• RELATION BETWEEN ENTREPRENEURIAL COMPETENCIES AND PERFORMANCE: A STUDY IN ACCOUNTING FIRMS

  Suzete Antonieta Lizote, Miguel Angel Verdinelli

  49-59

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.55605

• THE PERFORMANCE OF ACCOUNTING PROFESSIONALS IN THE CFC’S SUFFICIENCY EXAM: AN ANALYSIS OF REGIONAL CLUSTERS

  Maria Clara Cavalcante Bugarim, Lúcia Lima Rodrigues, Joaquim Carlos da Costa Pinho, Diego de Queiroz Machado

  60-71

  • PDF (Portuguese)
  • XML (Portuguese)

  DOI: https://doi.org/10.11606/rco.v8i22.61176