Vol. 8 No. 20 (2014)

View Vol. 8 No. 20 (2014)
Published: 2014-04-17

Editorial

  • Editorial v. 8 n. 20 (2014)

    Marcelo Botelho da Costa Moraes
    1-2
    DOI: https://doi.org/10.11606/rco.v8i20.85677

Paper

  • Adoption of IFRS and the Properties of Analysts’ Forecasts: The Brazilian Case

    Antonio Lopo Martinez, Miguel Dumer
    3-16
    DOI: https://doi.org/10.11606/rco.v8i20.55459

  • THE PERPETUITY VALUE IN FIRMS’ EVALUATION IN BRAZIL

    Moisés Ferreira da Cunha, Renielly Nascimento Iara, Ilirio José Rech
    17-31
    DOI: https://doi.org/10.11606/rco.v8i20.55434

  • Determinants of the disclosure of information of intellectual capital: study of banks in Portugal

    Lurdes Silva, Ana Maria Rodrigues, María del Pilar Muñoz
    32-49
    DOI: https://doi.org/10.11606/rco.v8i20.55444

  • DISTRIBUTION OF VALUE ADDED AND INTANGIBILITY: AN ANALYSIS IN BRAZILIAN COMPANIES

    Sady Mazzioni, Geovanne Dias de Moura, Nelson Hein
    50-64
    DOI: https://doi.org/10.11606/rco.v8i20.55586

  • USE OF MANAGEMENT CONTROL SYSTEMS IN DECISION MAKING PROCESS IN HOSPITALS: A COMPARISON BETWEEN MANAGERS RESPONSIBLE FOR THE ADMINISTRATION AND THE MEDICAL STAFF

    Ilse Maria Beuren, Cristian Baú Dal Magro, Dirceu Rodrigues Dias
    65-83
    DOI: https://doi.org/10.11606/rco.v8i20.55611

  • Determinants of Financial Statements Delay: An analysis of non-financial firms listed in BM&FBOVESPA

    Leonardo Portugal Barcellos, Jorge Vieira da Costa Júnior, Luiz da Costa Laurence
    84-100
    DOI: https://doi.org/10.11606/rco.v8i20.69265