Biblioteca Digital
de Periódicos
da Universidade Federal do Paraná

Vol. 15 No. 1 (2023): VOLUME 15 | NÚMERO 1 | JAN/ABR. | 2023

View Vol. 15 No. 1 (2023): VOLUME 15 | NÚMERO 1 | JAN/ABR. | 2023

DOI: https://doi.org/10.5380/rcc.v15i1

Published: 2023-03-27

Informações

Folha de Rosto e Segunda Capa

Luciana Klein
- PDF |1-3| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.90425

Editorial

Perspectivas da Internacionalização da Pesquisa em Contabilidade

Rogério João Lunkes
- PDF |4-5| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.90407

Articles

The relationship between investment and accounting conservatism: a study applied to small and medium-sized Portuguese companies

Cláudia Maria Pereira, Albertina Paula Monteiro, Sofia Pereira, César Coutinho
- PDF |6-24|
DOI: https://doi.org/10.5380/rcc.v15i1.83719
Comparative Assessment on the Impacts of CPC 06 (R2) Leases On Telecommunications, Commerce and Air Transport Companies at B3

André Lamblet Dias, Clarice Vitória Rodrigues Silva de Lima, Claudia Ferreira da Cruz, Thiago De Abreu Costa
- PDF |25-49| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.84794
The Brazilian Securities and Exchange Commission's Position on the Recognition of Contingent Assets: An Analysis Based on Sanctioning Administrative Proceedings in the Period 2010-2021

Gilberto Santiago Silva Santos, Monica Zaidan Gomes, José Augusto Veiga da Costa Marques, José Ricardo Maia de Siqueira
- PDF |50-76| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.84915
Behavioral Hidden Costs in the Public Sector: An Approach From Intellectual Capital

Maria do Socorro da Conceição Moura Pessoa, Antônio André Cunha Callado
- PDF |77-96| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.84956
Disclosure of Contingent Liabilities During the Covid-19 Pandemic: Analysis of Compliance With Circular Letter Cvm/Snc/Sep 02/2020

Amanda da Silva Lisboa, Thaís Alves da Silva
- PDF |97-119| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.85422
Performance Evaluation in Credit Unions: Comparison Between Different Systems

Gustavo Henrique Dias Souza, Valéria Gama Fully Bressan, Alexandre de Pádua Carrieri, Cinthia Moysés Gonçalves
- PDF |120-148| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.85586
The Influence of Contracts for the Supply of Goods and Services to the Federal Government on the Cost of Capital of Companies Listed on B3

Jaelson Graciliano dos Santos, Valcemiro Nossa, Silvania Neris Nossa, Nádia Cardoso Moreira
- PDF |149-172| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.86283
What the Graduate Students in Accounting Sciences Say About the Application of the Project Based Learning Method in Remote Education

Sabrina Paulino de Oliveira, Levy Ruanderson Ferreira da Silva, Izabel Cristina da Silva de Oliveira, Aneide Oliveira Araujo, Diogo Henrique Silva de Lima
- PDF |173-193| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.86353

Formulário de Avaliação

Formulário de Avaliação

Luciana Klein
- PDF |194-195| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.90477

Instruções aos Autores

Instruções aos Autores

Luciana Klein
- PDF |196-209| (Português (Brasil))
DOI: https://doi.org/10.5380/rcc.v15i1.90476