• Editorial

  Marcelo Soncini Rodrigues (Author)

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Original Articles

• The controller profile and the historical evolution of the profession in the Brazilian context

  Clóvis Fiirst, Edgar Pamplona, Carlos Eduardo Facin Lavarda, Vinícius Costa da Silva Zonatto (Author)

  01-20

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• Financial system effectson social and environmental disclosureby companies in emerging and developed countries

  Rômulo Alves Soares, Alan Bandeira Pinheiro, Mônica Cavalcanti Sá de Abreu, Pedro de Barros Leal Pinheiro Marino (Author)

  21-35

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• The costs behavior of the Santa Catarina state industries with emphasis on sticky costs

  Julio Cesar Fazoli, Luiza Santangelo Reis, Altair Borgert (Author)

  37-50

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• The impact of incentives to employees on Brazilian Banks Profits

  Cristiano Augusto Borges Forti, Flavio Luiz de Moraes Barboza, Kárem Cristina de Sousa Ribeiro, Sergio Guimarães Nogueira (Author)

  51-66

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• Perception of accounting professors in relation to changes in equity

  Alexandre Gonzales, Ariovaldo dos Santos (Author)

  67-87

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• Analysis of the relation between revenues and public expenses and the educational development of the brazilian municipalities based on the FIRJAN index

  Dayvison Spindola Soares Bezerra, Jeronymo José Libonati, Marcos Roberto Gois de Oliveira Macedo, Marcelo Victor José de Barros Ribeiro, Marco Túlio José de Barros Ribeiro (Author)

  89-106

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• The Influence of ownership structure and family management on the earnings management

  Geovanne Dias de Moura, Taís Daiane S. Assumpção Bianchet, Sady Mazzioni, Francisca Francivânia Rodrigues Ribeiro Macêdo (Author)

  107-126

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• The brazilian financial institutions use the loan loss provisions for capital management

  José Alves Carvalho, João Vicente Pereira, José Alves Dantas (Author)

  127-140

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• Selection of portfolios: a comparative analysis of the five factors of FAMA and FRENCH and artificial neural networks

  Kleverson Dáliton Silva Moreira, Antonio Sergio Torres Penedo (Author)

  141-155

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