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Vol. 4 No. 8 (2010)

View Vol. 4 No. 8 (2010)

Published: 2010-04-01

Editorial

Editorial

Amaury José Rezende, Maisa de Souza Ribeiro

1-2
- PDF (Portuguese)
- XML (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34755

Paper

Behavioral finance: a study of influence of age, gender and occupation in the loss aversion

Clayton Levy Lima de Melo, César Augusto Tibúrcio Silva

3-23
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34756
Development of conceptual model system cost: an institutional approach

Welington Rocha, Reinaldo Guerreiro

24-46
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34757
Adequacy of social disclosure of the open capital companies on the administration report and explanatory notes to the NBC T 15 recommendations

Ilse Maria Beuren, Marines Lucia Boff, Juliane Elisabeth Horn, Marciane Angela Horn

47-68
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34758
Convergence in public accounting: an analysis of TCE's auditors, accountants and public managers perceptions

João Marcelo Alves Macêdo, Jorge Expedito de Gusmão Lopes, Lino Martins da Silva, José Francisco Ribeiro Filho, Marcleide Maria Macedo Pederneiras, Marcos Gilson Gomes Feitosa

69-91
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34759
From the Health Secretary to the Council: analysis of the accountancy reports based on the qualitative characteristics of accounting information

Andrea de Oliveira Gonçalves, Rodrigo de Souza Gonçalves, Paulo Roberto Barbosa Lustosa, Emanoel Carlos Celestino

92-111
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34760
The impact of the innovation in the economic-financial performance of santa catarina's IMSEs benefited by zero

Alessandra Vasconcelos Gallon, Diane Rossi Maximiano Reina, Sandra Rolim Ensslin

112-138
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34761
A theoretical study on the accounting of environmental impacts in sugarcane sector

Angelino Fernandes Silva, Aracéli Cristina de Sousa Ferreira

139-159
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34762
Curriculum change and quality of teaching: research in teaching as a methodological proposal for the education of the global-scale accountant

Vilma Geni Slomski, Antonio Carlos Ribeiro da Silva, Sonia Maria da Silva Gomes, Isac Pimentel Guimarães

160-188
- PDF (Portuguese)
- xml (Portuguese)
DOI: https://doi.org/10.11606/rco.v4i8.34763