Revista Catarinense da Ciência Contábil

About the Journal

Continuous publication of the Regional Accounting Council of Santa Catarina

ISSN: 2237-7662

DOI: 10.16930

Qualis/Capes Concept: A3

Current Issue

Vol. 23 (2024): RCCC

Continuous publication

Published: 2024-01-04

Presentation

Marisa Luciana Schvabe de Morais
- PDF (Português (Brasil))
- PDF

Editorial

Sustainability reporting from the EU perspective State of the art and research opportunities

Marco Fasan

e3466
DOI: https://doi.org/10.16930/2237-766220243466

Articles

Water Accounting an overview of the corporate scenario

Sara Meurer, Hans Michael van Bellen

e3469
- PDF
- XML
DOI: https://doi.org/10.16930/2237-766220243469
Application of TDABC in assessing the profitability of examinations and the level of idleness of computed tomography in the gynecological oncology sector

Helcio Mendonça Pereira, Rodney Wernke, Cleyton de Oliveira Ritta

e3449
DOI: https://doi.org/10.16930/2237-766220243449
Reflections of including key audit matters in the audit quality and audit fees of publicly traded companies in Brazil

Português, Bruno Meirelles Salotti, Guillermo Oscar Braunbeck, Raquel Sales da Silva Costa

e3418
DOI: https://doi.org/10.16930/2237-766220243418
Economic impacts of regulatory decisions on reit dividend distribution the case of Maxi Renda Trust

Sandra Mara Schultz, Meire Elen Oliveira, Odilanei Morais dos Santos, Selma Costa Maria

e3461
DOI: https://doi.org/10.16930/2237-766220243461
Framework to support decision-making in the granting of Refis tax benefit by brazilian municipalities

Amanda Maciel Carneiro Turini, Fabiano Maury Raupp

e3452
DOI: https://doi.org/10.16930/2237-766220243452
Success Stories of Non-ABM Accountancy Graduates

Christine S. Magadan, Leowel A. General, Throy Y. Negrido, Eligen H. Sumicad Jr.

e3456
- PDF
- XML
DOI: https://doi.org/10.16930/2237-766220243456
Crowding-out effect between income policies and public services budgets in OECD countries

Luciano Henrique Fialho Botelho, Thiago de Melo Teixeira da Costa, João Paulo de Oliveira Louzano, Davi Augusto Santana de Lelis

e3408
DOI: https://doi.org/10.16930/2237-766220243408
Impacts and challenges of eSocial in the accounting environment an analysis from the perspective of contingency theory

Lara Fabiana Dallabona, Nayara Alves de Sousa Vigarani

e3439
DOI: https://doi.org/10.16930/2237-766220243439
The role of total value added to be distributed to reduce the negative effects of the pandemic on the share price

Geovane Camilo Santos

e3448
DOI: https://doi.org/10.16930/2237-766220243448
Considerations on the discounted cash flow method in the determination of assets a theoretical essay

Cláudio Roberto Caríssimo

e3433
DOI: https://doi.org/10.16930/2237-766220243433
Management skills and the quality of accounting information in Brazil

Fabio Marsicano Fagundes, Talles Vianna Brugni, Silvania Neris Nossa

e3421
DOI: https://doi.org/10.16930/2237-766220243421
ESG investments in the Covid-19 pandemic were there superior financial and shareholder performances?

Rafael Moutinho, Ricardo Luiz Menezes da Silva

e3430
DOI: https://doi.org/10.16930/2237-766220243430
Reversal of impairment losses and earnings management a study with brazilian companies listed on B3

Vinícius Jesus Souza, Sheizi Calheira de Freitas, Jorge de Souza Bispo

e3441
DOI: https://doi.org/10.16930/2237-766220243441
Developing creative accountants how does design thinking promote appreciation of the accounting professional?

Wendy Beatriz Witt Haddad Carraro, Letícia Bersch Bruxel, Fernanda da Silva Momo, Alan Bandeira Pinheiro

e3410
DOI: https://doi.org/10.16930/2237-766220243410
Effects of CPC 47 (IFRS 15) from the perspective of revenue management in the brazilian stock market

André Lamblet Dias, Thiago de Abreu Costa

e3419
DOI: https://doi.org/10.16930/2237-766220243419
Effect of information quality and internal electronic integration on internal cost management and organizational performance

Rubia Frehner Poffo, Stephan Klaus Bubeck, Micheli Aparecida Lunardi

e3437
DOI: https://doi.org/10.16930/2237-766220243437

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Revista Catarinense da Ciência Contábil

About the Journal

Current Issue

Presentation

Editorial

Sustainability reporting from the EU perspective State of the art and research opportunities

Articles

Water Accounting an overview of the corporate scenario

Application of TDABC in assessing the profitability of examinations and the level of idleness of computed tomography in the gynecological oncology sector

Reflections of including key audit matters in the audit quality and audit fees of publicly traded companies in Brazil

Economic impacts of regulatory decisions on reit dividend distribution the case of Maxi Renda Trust

Framework to support decision-making in the granting of Refis tax benefit by brazilian municipalities

Success Stories of Non-ABM Accountancy Graduates

Crowding-out effect between income policies and public services budgets in OECD countries

Impacts and challenges of eSocial in the accounting environment an analysis from the perspective of contingency theory

The role of total value added to be distributed to reduce the negative effects of the pandemic on the share price

Considerations on the discounted cash flow method in the determination of assets a theoretical essay

Management skills and the quality of accounting information in Brazil

ESG investments in the Covid-19 pandemic were there superior financial and shareholder performances?

Reversal of impairment losses and earnings management a study with brazilian companies listed on B3

Developing creative accountants how does design thinking promote appreciation of the accounting professional?

Effects of CPC 47 (IFRS 15) from the perspective of revenue management in the brazilian stock market

Effect of information quality and internal electronic integration on internal cost management and organizational performance

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