Vol. 42 No. 1 (2023): Enf.: Ref. Cont.

Original Articles

• The influence of disclosure of provisions and contingencies on the quality of accounting information

  Rayane Farias dos Santos, Francisco José da Silva Júnior, Leonardo Luiz Lopes Filho, Paulo Amilton Maia Leite Filho, Marcos Igor da Costa Santos (Author)

  1-16

  • PDF (Portuguese)

• After all, is it worth disclosing carbon emissions in Brazil?

  Juliana Costa Ribeiro Prates, Alexandra Maria Rios Cabral, Bruna Camargos Avelino, Wagner Moura Lamounier (Author)

  17-32

  • PDF (Portuguese)

• Analysis of possible cost determinants in public and private universities

  Larissa Richartz, Altair Borgert, Denize Cavichioli (Author)

  33-52

  • PDF (Portuguese)

• Determinants of the capital structure of agribusiness companies in the brazilian stock market

  Vinicius Peliser Gibin, Julyerme Matheus Tonin, Alexandre Florindo Alves, Wilson Toshiro Nakamura (Author)

  53-68

  • PDF (Portuguese)

• Effects of market competitiveness on the relationship between corporate social responsibility and performance

  Larissa Degenhart, Vinicius Costa da Silva Zonatto, Victor Cepillo, William Nunes Giehl (Author)

  69-86

  • PDF (Portuguese)

• Effects on the cost of product sold after the use of the Drawback customs regime in open capital companies

  Michel Teixeira Pereira, Cristina Viana de Jesus, Simone Bernardes Voese, Claudio Marcelo Edwards Barros (Author)

  87-100

  • PDF (Portuguese)

• Managerial ability and the relationship between executive compensation and earnings management

  Lucas Líbni Ramos dos Santos, Vinicius Gomes Maritns (Author)

  101-118

  • PDF (Portuguese)

• Moderation of organizational culture in the relationship between formal controls and intrinsic motivation

  Januário José Monteiro, Daiane Antonini Bortoluzzi, Rogério João Lunkes (Author)

  119-132

  • PDF (Portuguese)

• Isomorphic pressures in the accounting judgment process

  Josiane Amorim da Silva, Jose Antonio Cescon, Vinicius Abílio Martins, Tércio Vieira de Araújo, Antonio Carlos Brunozi Júnior (Author)

  133-153

  • PDF (Portuguese)

• Objective and subjective measures of government financial condition: do municipal public managers know their financial condition?

  Ronaldo José Rêgo de Araújo, Deborah Chaussê de Freitas Souza, Josedilton Alves Diniz, Carla Janaina Ferreira Nobre Rêgo, Aluska Ramos de Lira (Author)

  154-172

  • PDF (Portuguese)