Vol. 43 No. 1 (2024): Enf.:Ref. Cont.

Original Articles

• Use of active methodologies and their relation with the teaching life cycle in postgraduate studies in Accounting in Brazil

  Maria Nazaré Oliveira Wyse, Cristiane Gularte Quintana, Alexandre Costa Quintana (Author)

  1-16

  • PDF (Portuguese)

• Frame Dependence and going concern assumption: are accountants judgements frame dependent?

  Diego Silva Santos, Rodrigo Vicente dos Prazeres, Tiago de Moura Soeiro (Author)

  17-31

  • PDF (Portuguese)

• The relationship between management performance and Federal Universities quality rankings

  Simone Bernardes Voese, Marcos Roberto dos Santos, Luciane Dombroski (Author)

  32-47

  • PDF (Portuguese)

• Effects of the COVID-19 pandemic on the Value Relevance of the accountingfinancial report: an analysis of companies listed on B³

  Chiara Raiol Paula, Isabela de Araujo Bernardo dos Santos, Atelmo Ferreira de Oliveira, Anderson Luiz Rezende Mól (Author)

  48-68

  • PDF (Portuguese)

• Monitoring or expropriation? the relations between ownership control, board of directors and executive management team in brazilian publicly traded companies

  Isac de Freitas Brandão (Author)

  69-89

  • PDF (Portuguese)

• Effect of narrative emphasis framing on investment propensity

  Matheus Vinicius da Rosa, Darci, Rodrigo Rengel (Author)

  90-115

  • PDF (Portuguese)

• The impact of audit rotation on earnings management in brazilian companies with specialized and non-specialized auditing

  Jheneffer Silva Santos Duarte, Artur Ribeiro de Assunção, Lúcio de Souza Machado (Author)

  116-132

  • PDF (Portuguese)

• Tax simplifications and the importance of COFINS to the social security budget in Brazil: an analysis from 2010 to 2019

  Ramon Gregório Silva, Roberto Santolin (Author)

  133-151

  • PDF (Portuguese)

• Public debt service and financial fragility: evidence for brazilian states

  Cláudio Roberto Caríssimo, Carlos Eduardo Stefaniak Aveline, Francisval de Melo Carvalho (Author)

  152-166

  • PDF (Portuguese)

• The effects of IFRS 9 on the earnings persistence

  Vinícius Monteiro Pereira (Author)

  167-182

  • PDF (Portuguese)