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Revista Contabilidade & Finanças
On-line version ISSN 1808-057X


Table of contents
Rev. contab. finanç. vol.19 no.47 São Paulo May/Aug. 2008

Editorial: sobre a necessidade de se estudar Contabilidade e (e não ou) Finanças
Lopes, Alexsandro Broedel; Iudicibus, Sérgio de; Martins, Eliseu

 ·  Systemic risk indicators for the banking sector
Capelletto, Lucio Rodrigues; Corrar, Luiz João

 ·  Target costing in hospital services: a study from a strategic cost management focus
Camacho, Reinaldo Rodrigues; Rocha, Welington

 ·  Empirical analysis of valuation models in the brazilian environment: discounted cash flow versus Ohlson's model
Galdi, Fernando Caio; Teixeira, Aridelmo José Campanharo; Lopes, Alexsandro Broedel

 ·  The impacts of resolution n. 2.682 and programs to restructure the National Financial System on the provision level of the banking sector's credit portfolio
Fernandes, Dimas Tadeu Madeira; Ponte, Vera Maria Rodrigues; Moura, Heber José de; Luca, Márcia Martins Mendes de; Oliveira, Marcelle Colares

 ·  Business budget: a survey of scientific production in the period from 1995 to 2006
Leite, Rita Mara; Cherobim, Ana Paula Mussi Szabo; Silva, Helena de Fátima Nunes; Bufrem, Leilah Santiago

 ·  Heuristic method for composing a literature review
Aquino, André Carlos Busanelli de; Pagliarussi, Marcelo Sanches; Bitti, Eugênio José Silva

 ·  Social responsibility and private social investment: between discourse and disclosure
Milani Filho, Marco Antonio Figueiredo

 ·  Evidence on audit expectation gaps in small capital markets: the case of Portugal
Almeida, Bruno José Machado de; Colomina, Clara Isabel Muñoz

 Research Paper Presentation
 ·  Accounting treatment of debt and equity securities: a comparison among brazilian, FASB and IASB standards
Fuji, Alceu Haruo