Editors: José António C. Santos, Paulo Águas, Filipa Perdigão Ribeiro
Table of Contents
Editorial
| Editorial | |
| José António C. Santos, Filipa Perdigão, Paulo Águas |
Financial Management
| PERFORMANCE AND CONDITIONERS VARIABLES OF FINANCING COST OF RESTAURANT AND CATERING BUSINESS | PDF (Português (Portugal)) PDF (PT) |
| Aida Brito Martins | 708-719 |
| FINANCIAL EDUCATION AS A STRATEGY FOR INCLUSION OF YOUNG IN THE STOCK EXCHANGE | PDF (Português (Portugal)) PDF (PT) |
| Diniz Pires, Olga Lima, Roberto Dalongaro, Patricia Sampaio, João Silveira | 720-730 |
| LEVEL OF INTANGIBLE RESOURCES TRANSPARENCY OF BANK: PANAMA, BRAZIL AND SPAIN | PDF (EN ESPAÑOL) (Português (Portugal)) PDF (SP) |
| Edila E. Herrera-Rodriguez, Clea Beatriz Macagnan | 731-746 |
| THE VALUE ADDED BY THE THIRD SECTOR: A STUDY ON INTANGIBLE ASSETS CONTRIBUTION | PDF (Português (Portugal)) PDF (PT) |
| Eduardo Sergio Ulrich Pace, Antonio Marcos de Oliveira, William Fabio de Alkmim | 747-761 |
| ANALYSIS OF THE EFFECTS OF IMPLEMENT INVESTMENT’S DECISIONS ON OPERATIONAL PERFORMANCE, PROFITABILITY AND VALUE CREATION OF BRAZILIAN COMPANIES | PDF (Português (Portugal)) PDF (PT) |
| Elisson Alberto Tavares Araújo, Marcos Antônio de Camargos, Wendel Alex Castro Silva | 762-777 |
| RANDOM WALK, ANTI-PERSISTENT OR PERSISTENT SERIES: AN INVESTIGATION IN THE BRAZILIAN STOCK MARKET | PDF (Português (Portugal)) PDF (PT) |
| Felipe Dias Paiva, Ricardo Pereira Reis, Rodrigo Tomás Nogueira Cardoso, Bruno Cândido Barroso | 778-791 |
| TARGET COSTING: REVIEW OF EMPIRICAL STUDIES IN THE AUTOMOTIVE SECTOR | |
| Helena Reis Mendes, Maria João Machado | 792-801 |
| CRISIS OF CONFIDENCE IN DEBT MARKETS | PDF (EN ESPAÑOL) (Português (Portugal)) PDF (SP) |
| José Luis Miralles-Marcelo, Julio Daza-Izquierdo | 802-817 |
| MONTE CARLO METHOD TO EVALUATE RISK ANALYSIS | PDF (PT) PDF (Português (Portugal)) |
| Maicon Fermino, Fabiano Dantas, Juliane Cândido, Ana Ester da Costa, Gabriele Aguiar de Paula, Gilberto Luiz de Souza Paula | 818-831 |
| DISCLOSURE OF INTELLECTUAL CAPITAL IN PORTUGAL IN THE FIRST DECADE OF THE TWENTY-FIRST CENTURY | PDF (Português (Portugal)) PDF (PT) |
| Maria Manuela Martins, Ana Isabel Morais, Helena Isidro | 832-847 |
| THE VALUE OF INTELLECTUAL CAPITAL OF THE PORTUGUESE COMPANIES | PDF (Português (Portugal)) PDF (PT) |
| Maria Manuela Martins, Ana Isabel Morais, Helena Isidro | 848-862 |
| FORECASTING OF EARNINGS PER SHARE FOR ACCEPTED FIRMS IN TEHRAN'S STOCK EXCHANGE BY UTILIZING THE GENETIC ALGORITHM OF ARTIFICIAL NEURAL NETWORK | |
| Mohammad Sarchami, Mohammad Hossein Nekouei | 863-869 |
| VALUATION: UNIQUE ASPECTS OF CALCULATING THE INDEMNITY OF EQUITY IN SMALL AND MEDIUM-SIZED COMPANY | PDF (Português (Portugal)) PDF (PT) |
| Nivaldo João dos Santos, Antonio Cezar Bornia | 870-884 |
Accounting
| LEAN ACCOUNTING: ACCOUNTING CONTRIBUTION FOR LEAN MANAGEMENT PHILOSOPHY | |
| Ana Cristina Raposo Rosa, Maria João Cardoso Vieira Machado | 886-895 |
| AN ANALYSIS OF INTERNAL CONTROL SYSTEMS AND INTERNAL AUDITING IN PUBLIC AND PHILANTHROPIC HOSPITALS | PDF (Português (Portugal)) PDF (PT) |
| Antônio Artur de Souza, Alisson Maciel de Farias Marques, Ligiana Ferreira de Oliveira, Laíssa Generoso Lott Glória, André Sousa Braga | 896-906 |
| INTERNAL CONTROL SYSTEM: STUDY IN MILK ENTERPRISES OF THE REGION OF THE ALTO PARANAÍBA/MG | PDF (PT) PDF (Português (Portugal)) |
| Antônio Eustáquio Baptista, Wendel Alex Castro Silva, Elisson Alberto Tavares Araújo | 907-922 |
| THE MAIN DIFFERENCES AMONG THE STATIC AND DYNAMIC BALANCE SHEET ANALYSIS - A BRAZILIAN COMPANY CASE STUDY | PDF (Português (Portugal)) PDF (PT) |
| Armando Rasoto, Bayard Amaral da Silva Maciel, Gustavo Cunha, Rodrigo Tonn, Vanessa Ishikawa Rasoto | 923-936 |
| REVENUE RECOGNITION AND ONEROUS PERFORMANCE OBLIGATIONS | PDF (EN ESPAÑOL) (Português (Portugal)) PDF (SP) |
| Catalina Piña-Garau | 937-952 |
| PROMOTING ACCOUNTABILITY IN PUBLIC SECTOR MANAGEMENT IN TODAY’S DEMOCRATIC NIGERIA | |
| Emmanuel S. I. Ejere | 953-964 |
| CHECKING THE DISCLOSURE OF INFORMATION BY SEGMENT UNDER CPC 22 | PDF (Português (Portugal)) PDF (PT) |
| José Alonso Borba, Luciano Scheider Costa | 965-981 |
| THE INFLUENCE OF EXTRA-AUDIT SERVICES ON THE AUDITOR INDEPENDENCE: THE STAKEHOLDERS’ PERCEPTION | PDF (Português (Portugal)) PDF (PT) |
| M.ª Teresa Fernández-Rodríguez, Sara Alexandra da Eira Serra, Mónica Villanueva-Villar | 982-994 |
| ACCOUNTABILITY IN THE NON-PROFIT ORGANISATIONS: THE CASE OF SAME FOUNDATIONS IN PORTUGAL | PDF (Português (Portugal)) PDF (PT) |
| Maria Antónia Jesus, Ana Lúcia Costa | 995-1014 |
| PROPENSITY FOR ISSUE MODIFIED AUDIT REPORTS: ANALYSIS OF VARIABLE AUDITOR REPUTATION AND LEVEL OF AUDITOR SPECIALIZATION | PDF (PT) PDF (Português (Portugal)) |
| Sara Alexandra da Eira Serra, M.ª Teresa Fernández-Rodríguez | 1015-1024 |
Taxation
| THE ROLE OF TAX AGENTS IN TAXPAYERS’ TAX COMPLIANCE | |
| Ana Clara Borrego, Cidália M. Mota Lopes, Carlos M. Santos Ferreira | 1026-1030 |
| AN EMPIRICAL EVIDENCE FOR THE IMPACT OF TAXATION ON ECONOMY GROWTH IN THE EUROPEAN UNION | |
| Desislava Stoilova, Nikolay Patonov | 1031-1039 |
| CRITICAL ANALYSIS OF STRESS TESTS IN THE YEAR 2011 | |
| José Ramón Millán de la Lastra, J. Vicente Fruet-Cardozo | 1040-1055 |