Vol. 41 No. 1 (2022): Enf.: Ref. Cont.

Original Articles

• A research note on the school of commerce of Lisbon and on a mercantilist discourse by Alberto Jaquéri de Sales (1776), an accounting professor

  Miguel Gonçalves (Author)

  01-21

  • PDF (Portuguese)

• Middle ages merchant handbook on business and accounting: the art of trade by Benedetto Cotrugli in 1458

  Anderson Betti Frare, Carla Milena Goncalves Fernandes, Vagner Horz, Marco Aurélio Gomes Barbosa (Author)

  23-38

  • PDF (Portuguese)

• Macroeconomic uncertainty and sell-side analyst bias in the brazilian market

  Sauro Druda Filho, Rene Coppe Pimentel (Author)

  39-57

  • PDF (Portuguese)

• Organizational characteristics that influence the use (or non-use) of the budget in santa catarina's industries

  Mara Vogt, Ângela Bilk, Marcia Zanievicz da Silva (Author)

  59-75

  • PDF (Portuguese)

• The influence of gender diversity, in the audit committee, in environmental information disclosure of companies listed in B3

  Lívia Maria da Silva Santos, Marcos Igor da Costa Santos, Paulo Amilton Maia Leite Filho (Author)

  77-93

  • PDF (Portuguese)

• Financial statement comparability and corporate cach holdings of brazilian firms

  Laís Franca Narciso, Diane Rossi Maximiano Reina (Author)

  95-113

  • PDF (Portuguese)

• Organizational characteristics that influence retrospective financial restatements in Brazil

  Giorgia Jardim Constantino, Sílvio Hiroshi Nakao, Yuri Gomes Paiva Azevedo (Author)

  115-130

  • PDF (Portuguese)

• Analysis of corporate acquisition on executive compensation: a study between brazilian family and non-family firms

  Rafael Manoel de Oliveira, Daiana Paula Pimenta, Marília Paranaíba Ferreira, Alex Mussoi Ribeiro (Author)

  131-146

  • PDF (Portuguese)

• Institutionalization of habits and routines in the implementation of the public digital bookkeeping system in an accounting services provider

  Vanderlei dos Santos, Jéssica Suyan Cardoso , Franciele Beck , Ilse Maria Beuren (Author)

  147-163

  • PDF (Portuguese)

• Demographic Variables versus Academic Dishonesty in Stricto Sensu Postgraduate Courses in Accounting

  Regina Cardoso Fróes, Denise Mendes da Silva (Author)

  165-178

  • PDF (Portuguese)