Vol. 44 No. 3 (2025): Enf.:Ref. Cont.

Original Articles

• Influence of the investment properties measurement criterion on earnings persistence: a study with real estate exploitation companies listed in [B]³

  Hugo Lucindo Ferreira, Adélia Marina de Campos Cursino, Laura Edith Taboada Pinheiro, Bruna Camargos Avelino, Valéria Gama Fully Bressan (Author)

  1-16

  • PDF (Portuguese)

• Management accountant profile and strategic choices: a qualitative analysis on the Upper Echelons Theory

  Mônica Aparecida Ferreira, Edvalda Araújo Leal, Ana Maria Dias Simões da Costa Ferreira, Layne Vitória Ferreira (Author)

  17-37

  • PDF (Portuguese)

• Analysis of positioning on the Instagram social network of accounting organizations in the Federal District based on the AIDA model

  Bruna Martins Wolff da Silva, Eduardo Bona Safe de Matos (Author)

  38-62

  • PDF (Portuguese)

• Political cycles and banking performance: a systematic literature review

  Emmanuel Marques Silva, Schleiden Pinheiro Nascimento, Andrei Aparecido de Albuquerque, Flávio Leonel de Carvalho (Author)

  63-84

  • PDF (Portuguese)

• Effects of ethics management on ethical climate and behavior in oil refineries

  Monique Couto Accadrolli, Anderson Betti Frare, Vagner Horz, Ana Paula Capuano da Cruz, Marco Aurélio Gomes Barbosa (Author)

  85-100

  • PDF (Portuguese)

• Effects of CPC 47 (IFRS 15) from the perspective of earnings persistence in the brazilian stock market

  André Lamblet Dias, Thiago de Abreu Costa (Author)

  101-115

  • PDF (Portuguese)

• Santa Catarina football outside the field of play: An analysis of accounting disclosure and economic-financial performance

  Gabriel dos Santos da Silva, Fábio Minatto, José Alonso Borba (Author)

  116-135

  • PDF (Portuguese)

• Capital structure as a determinant of internationalization opportunities for brazilian multinationals

  Fabiane Fidelis Querino, José Willer do Prado, Cristina Lelis Leal Calegario (Author)

  136-157

  • PDF (Portuguese)

• Maturity of public governance index of brazilian municipalities from the perspective of the international framework for good governance in the public sector

  Leinad de Carvalho Silva, Alexandre Costa Quintana, Daiane Pias Machado, Ana Paula Capuano da Cruz (Author)

  158-177

  • PDF (Portuguese)

• Crypto assets: accounting policies adopted in latin america through a comparative vision

  Joelma Cordeiro Candido (Author)

  178-196

  • PDF (Portuguese)