Vol. 44 No. 2 (2025): Enf.:Ref. Cont.

Original Articles

• Nonfinancial performance indicators in compensation contracts and the earnings management

  Manuel Antonio Perdomo Castellanos, Luiz Carlos Marques dos Anjos (Author)

  1-24

  • PDF (Spanish)

• Impacts of the evaluation on accounting records of municipalities by the ranking of the national treasury secretariat of Brazil

  Paulo Guido de Novaes Camargos Júnior, Ricardo Rocha de Azevedo (Author)

  25-42

  • PDF (Portuguese)

• Effect of pluralistic ignorance on participation in meetings and in decisions about the distribution of operational surposes in cooperative companies

  Alcindo Cipriano Argolo Mendes, Rogério João Lunkes, Simone Martins (Author)

  43-62

  • PDF (Portuguese)

• Goodwill Impairment: earnings management evidence in brazilian companies

  Eli Rogério Delgado, Verônica de Fátima Santana (Author)

  63-83

  • PDF (Portuguese)

• An analysis of anti-fraud policies presents in codes of ethics and conduct in B3 listed companies: the relationship between top and tone at the top

  Marina Souza Sebastião, Lucas Martins Dias Maragno, José Alonso Borba (Author)

  84-102

  • PDF (Portuguese)

• Service-learning potentials in the process of teaching-learningin pandemic times

  Wendy Beatriz Witt Haddad Carraro, Fernanda da Silva Momo, Thiago Seixas Alves, Raquel Janissek-Muniz, Daniela Francisco Brauner (Author)

  103-122

  • PDF (Portuguese)

• Operational leverage in companies in the restaurant and similar sector listed on B3: an analysis before and during the pandemic

  Raidan Iago dos Santos, Elayne Victória Vieira Chagas de Lima, Valdemir da Silva, Carlos Everaldo Silva da Costa (Author)

  123-140

  • PDF (Portuguese)

• Relationships between economic-financial performance and socioeconomic variables crisis scenarios: a study in the Brazilian banking sector

  Rúbyla da Silva Almeida Siqueira, Elis Regina de Oliveira, Geovane Camilo dos Santos, Ronivaldo Alcebíades Ferreira, Brasilino José Ferreira Neto (Author)

  141-158

  • PDF (Portuguese)

• Investments based on “Environmental, Social, and Governance” criteria during the COVID-19 crisis

  Suellen Najara da Silva Fernandes, Janiel de Oliveira Ferreira, Annelise Torres da Costa, Geysler Rogis Flor Bertolini (Author)

  159-178

  • PDF (Portuguese)

• Deferred tax liabilities on goodwill tax deduction: an agenda of billions of Reais in the Brazilian capital market

  Wellington Rodrigues Silva Souza (Author)

  179-195

  • PDF (Portuguese)