Vol. 42 No. 2 (2023): Enf.: Ref. Cont.

Original Articles

• Market reaction to the announcement of dividend payment: what do the theories of signaling and free cash flow explain?

  Sandriele Leite Mota, Fagunes Ferreira de Moura, Orleans Silva Martins (Author)

  1-18

  • PDF (Portuguese)

• Accruals-based and real earnings management surrounding mergers and acquisitions in Brazil

  Maysa Oliveira de Melo Antonio, Talles Vianna Brugni, Danilo Soares Monte-mor, Bruna Camargos Avelino, Valcemiro Nossa (Author)

  19-33

  • PDF (Portuguese)

• Transparency in brazilian state research foundations: a study based on the access to information law

  Fernanda dos Santos Jorge, Romina Batista de Lucena de Souza, Maria Ivanice Vendruscolo (Author)

  35-51

  • PDF (Portuguese)

• Accountability in relation to public spending on health: comparison between countries in Latin America and Sub-Saharan Africa

  Alcido Manuel Juaniha, Saulo Silva Lima Filho, Blênio Cezar Severo Peixe (Author)

  53-69

  • PDF (Portuguese)

• Accounting information and CEO compensation: an analysis from the earnings quality

  Juliano Augusto Orsi de Araujo, Maisa de Sousa Ribeiro (Author)

  71-87

  • PDF (Portuguese)

• Association between CEO narcissism and audit fees

  Jane Elly Nunes da Costa Lima, Marcia Martins Mendes De Luca, Gerlando Augusto Sampaio Franco de Lima, Alessandra Carvalho de Vasconcelos (Author)

  89-105

  • PDF (Portuguese)

• Leasing for lessees: a theoretical essay on the divergences between IASB and FASB after the due process

  Agostinho Moura dos Santos, Jomar Miranda Rodrigues, Jorge Katsumi Niyama (Author)

  107-120

  • PDF (Portuguese)

• Management control system and algorithmic management: analysis of the UBER case in Brazil and United States of America

  Ewerton Alex Avelar, Terence Machado Boina, Ricardo Vinícius Dias Jordão, Stephanie Torres Reyes, Beatriz Najela Ekaterina Ribeiro da Silva (Author)

  121-140

  • PDF (Portuguese)

• Influence of occupational stress on the professional skepticism of independent auditors

  Juçara Haveroth, Paulo Roberto da Cunha (Author)

  141-156

  • PDF (Portuguese)

• Effects of management controls on organizational identification and team effectiveness: a study in a military hospital

  Edicreia Andrade, Sergio Luiz Herder da Silva, José Gabriel Landvoigt Valentim, Luiz Miguel Renda dos Santos, Januário José Monteiro (Author)

  157-171

  • PDF (Portuguese)