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Vol. 26 No. 69 (2015)

Published: 2015-12-01

Presentation

PRESENTATION

Fábio Frezatti

241-242
- PDF (Portuguese)
- PDF

Editorial

The IASB: From High Quality Accounting Information Towards Information to Foster Trust and Stability in Global Markets

Ann Jorissen

243-246
- PDF (Portuguese)
- PDF

Articles

Capital structure: the role of the funding sources on which Brazilian listed companies are based

Wilson Tarantin Junior, Maurício Ribeiro do Valle

331-344
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Avoiding Reporting Losses: An Empirical Study of Earnings Management via Operating Decisions

Elizio Marcos dos Reis, Wagner Moura Lamounier, Valéria Gama Fully Bressan

247-260
- PDF (Portuguese)
- PDF
Determinants of Audit Fees: a Study in the Companies Listed on the BM&FBOVESPA, Brazil

Walther Bottaro de Lima Castro, Ivam Ricardo Peleias, Glauco Peres da Silva

261-273
- PDF (Portuguese)
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Accounting Choices: The Brazilian Case Of Real Estate Investment

Murillo José Torello Pinto, Vinícius Aversari Martins, Denise Mendes da Silva

274-289
- PDF (Portuguese)
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Unexpected Earnings, Stock Returns, and Risk in the Brazilian Capital Market

Renê Coppe Pimentel

290-303
- PDF (Portuguese)
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Adoption of the International Accounting Standard by Small and Medium-Sized Entities and its Effects on Credit Granting

Enrico Dalla Riva, Bruno Meirelles Salotti

304-316
- PDF (Portuguese)
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Basel III: Impact on Banks in Brazil

Fernando Antonio Perrone Pinheiro, José Roberto Ferreira Savóia, José Roberto Securato

345-361
- PDF (Portuguese)
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Determinants of Financial Literacy: Analysis of the Influence of Socioeconomic and Demographic Variables,

Ani Caroline Grigion Potrich, Kelmara Mendes Vieira, Guilherme Kirch

362-377
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Information Asymmetry and Share Prices: Analysis of the Use of Social Networks in the Brazilian and U.S. Capital Markets

Marcelo Paulo de Arruda, Luiz Felipe de Araújo Pontes Girão, Wenner Glaucio Lopes Lucena

317-330
- PDF (Portuguese)
- PDF