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Vol. 32 No. 85 (2021)

Published: 2023-09-08

Presentation

Presentation

Fábio Frezatti

5-6
- PDF (Portuguese)
- PDF

Editorial

On the fragility of cultural markers within scholarly communities: physical distancing and the blurring of group referents

Yves Gendron, Joane Martel

7-12
- PDF (Portuguese)
- PDF

Original Articles

Analysis of the level of disclosure of the mission statements of large Brazilian companiesAnalysis of the level of disclosure of the mission statements of large Brazilian companies

Emanuel Junqueira, Reinaldo Camacho, Eric Ferreira dos Santos

13-28
- PDF (Portuguese)
- PDF
- XML
Fair design and use of the budgetary process and managerial performance

Vanderlei dos Santos, Ilse Maria Beuren, Leandro Marques

29-45
- PDF (Portuguese)
- PDF
- XML
Relationship between earnings management and abnormal booktax differences in Brazil

Henrique Carvalho Bezerra Morais, Marcelo Alvaro da Silva Macedo

46-64
- PDF (Portuguese)
- PDF
- XML
Requirements demanded of accounting practitioners by the market in the second half of the 19th century

Angélica Vasconcelos, Adriana Silva, Patrik Gomes, Cilene Vieira

65-79
- PDF (Portuguese)
- PDF
- XML
CEO narcissism and corporate tax avoidance

Victor Cortez Araújo, Alan Diógenes Góis, Márcia Martins Mendes De Luca, Gerlando Augusto Sampaio Franco de Lima

80-94
Profit shifting in Brazil and the impact of tax havens

Alex A. T. Rathke

95-108
- PDF (Portuguese)
- PDF
- XML
Relationship between market discipline and capital buffers in Brazilian banks

José Alves de Carvalho, José Alves Dantas

109-125
- PDF (Portuguese)
- PDF
- XML
Structure, market power, and profitability: evidence from the banking sector in Latin America

Cristiano Hordones, Antonio Zoratto Sanvicente

126-142
- PDF (Portuguese)
- PDF
- XML
Selection of stock funds using information that is not observable or measurable

Rodrigo Coccarelli Marroco do Amaral, Ricardo Pereira Câmara Leal

143-157
- PDF (Portuguese)
- PDF
- XML
Feelings perceived by students during the phases of accounting dissertation guidance

Alison Martins Meurer, Rayane Camila da Silva Sousa, Flaviano Costa, Romualdo Douglas Colauto

158-173
- PDF (Portuguese)
- PDF
- XML

Nominata

Editorial informantion 2020

Fábio Frezatti

177-182
- PDF (Portuguese)
- PDF

Erratum

Erratum

Editorial Bord

175
- PDF
- PDF (Portuguese)