Vol. 43 No. 3 (2024): Enf.:Ref. Cont.

Original Articles

• IFRS 9 adoption and its impacts on banks’ credit impairment: an international perspective

  Carlos William Lima Ribeiro, Jorge Luiz de Santana Júnior, Renê Coppe Pimentel, Bruno Meirelles Salotti (Author)

  1-19

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• Adoption of IFRS 15 in Brazilian companies and its consequences on analysts' forecasts

  Patrícia Pain, Fernanda Gomes Victor, Márcia Bianchi (Author)

  20-35

  • PDF

• Longitudinal analysis (2012-2021) of diversity in top management of publicly traded companies in Brazil

  Marcus Guilherme Cruz Ventura, Eduardo Bona Safe de Matos, Vitor Hideo Nasu (Author)

  36-59

  • PDF (Portuguese)

• Whistleblowing and executive compensation structures in the prevention of accounting fraud

  Gilson Rodrigues da Silva, Dimas Barreto de Queiroz, Paulo Amilton Maia Leite Filho, Renata Paes de Barros Câmara (Author)

  60-77

  • PDF (Portuguese)

• The relationship between hedge accounting and idiosyncratic risk in ihe brazilian capital market

  Dhiego Augusto Solino, Marcelo Augusto, Yuri Gomes Paiva, Rafael Moreira Antônio (Author)

  78-93

  • PDF (Portuguese)

• Contemporary approaches and thematic trends in interpretative and critical studies in public administration

  Douglas Roriz Caliman, Pierre Ohayon, Robson Zuccolotto (Author)

  94-111

  • PDF (Portuguese)

• Effect of tax incentives and corporate social responsibility of organizations

  Sergio Gouveia Santos, Lauro Vinício de Almeida Lima, Robério Dantas de França, Paulo Amilton Maia Leite Filho (Author)

  112-129

  • PDF (Portuguese)

• Relationship between investment opportunities and tax avoidance: econometric analysis in publicly traded companies

  Aline Mendonça de Andrade, Jorge de Souza Bispo (Author)

  130-146

  • PDF (Portuguese)

• Student response system (Kahoot and Socrative) versus directed stud

  Larissa Couto Campos, Cassius Klay Silva Santos, Gilberto José Miranda (Author)

  147-162

  • PDF (Portuguese)

• Intangible assets and earnings management in the brazilian stock market

  Julio Henrique Machado (Author)

  163-184

  • PDF (Portuguese)