COMMUNICATION
EDITORIAL INFORMATION 2018
INFORMAÇÕES EDITORIAIS 2018
EDITORIAL INFORMATION 2018
Revista Contabilidade & Finanças, vol. 30, no. 79, 2019
Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
The 2018 Nominata provides insights into the community involvement in A&FR activities development from November, 2017, to October, 2018. The number of submissions remained practically the same. Once again, A&FR was the highlight in the SPELL ranking for 2018, where we are the top-ranked Journal in the area of Administration and Accounting, when considered impact for two years, and stand at the second place, when considered five years. We kept the strategy of anticipating the issue release to the first day of the beginning of the four-month period, which also anticipates the citations. The increase of articles in ahead of print has also provided extention and anticipation of the articles exposition, which benefits the authors.
I would like to thank the authors, reviewers, readers, associate editors, ad-hoc editors, Editorial Board members, service providers and editorial assistants who had the work developed with professionalism, confidentiality, respect, and great affection for the generation of knowledge in the scope of A&FR.
The ad-hoc editors correspond to a recent participation experience of researchers who acted as editors specifically for some articles submitted by professors near to the Scientific Committee or for cases of great specificity.
In 2017, we add the role of ad-hoc editors by lines of research: Claudio Wanderley, Marcia Mendes De Luca, Bruno Salotti, Patrícia Siqueira Varela, Andrea Maria Accioly Fonseca Minardi, Raquel de Freitas Oliveira, and Francisco Henrique Figueiredo de Castro Junior. Also, we had the contribution of ad-hoc editor by article. In this particular I would like to thank to Fernando Caio Galdi, Ilse Maria Beuren, Joséte Florêncio dos Santos e Luiz Felipe de Araújo Pontes Girão.
We have financial support from FIPECAFI, SIBi-USP, CNPq, and CAPES, which provided the activities development within the established challenges. Similarly, I would like to thank our service providers who contributed to the accomplishment of our work with professionalism and attention. We refer specifically to Eduarda Bodaneze de Oliveira, Eliane Simões Pereira, Evandro Lisboa Freire, Luiza Carvalho, Kris Gillespie, Letra1 Serviços Editoriais e Libre Traduções.
I am particularly grateful to SciELO for its support in improving the ScholarOne management control system, which provided a significant change in the management platform for the Journal. In this sense, the support given to the implementation and improvement of the system was vital. Back in the year of 2015, we were accepted by Scopus and this new indexation seems to be very promising in terms of external visibility. We received 155 articles submitted between November, 2017, and October, 2018, with 119 reviewers analyzing 49 researches, which provided a desk rejection of 49.5% and a total rejection of 68.1%. We had 62 new reviewers incorporated into the group that provided demand response. We published 25 original articles, 1 original essay, and 3 international editorials in editions 76, 77, and 78. It is very relevant for A&FR to participate in the different lines of research and the distribution is emphasized in the lines of Accounting for External Users and Markets.
Fábio Frezatti
Editor-in-Chief
Period from November 1st, 2017, to October 31, 2018
Schedule of Reviewers
Adriano Leal Bruni
UFBA - Universidade Federal da Bahia
Ahmed El Khatib
PUC/SP - Pontifícia Universidade Católica de São Paulo
Alex Aaltonen
BBC - Banco Central do Brasil
Alex Mussoi Ribeiro
UFG - Universidade Federal de Goiás
Alexandre de Pádua Carrieri
UFMG - Universidade Federal de Minas Gerais
Aline Santos
UFJF - Universidade Federal de Juiz de Fora
Aloisio Joaquim Ribeiro
UFMG - Universidade Federal de Minas Gerais
Amaury José Rezende
USP - Universidade de São Paulo - Campus Ribeirão Preto
Ana Maria Cesar
UPM - Universidade Presbiteriana Mackenzie
André Carlos Busanelli de Aquino
USP - Universidade de São Paulo - Campus Ribeirão Preto
André Luiz Bufoni
UFRJ - Universidade Federal do Rio de Janeiro
Andson Braga de Aguiar
USP - Universidade de São Paulo - Campus Capital
Antonio Marcos Duarte Júnior
IBMEC - Instituto Brasileiro de Mercado de Capitais
Antonio Lopo Martinez
FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
Ariovaldo dos Santos
USP - Universidade de São Paulo - Campus Capital
Arquimedes Moraes
CEHR - Consultores & Associados
Aureliano Angel Bressan
UFMG - Universidade Federal de Minas Gerais
Bernardo Lanza Queiroz
UFMG - Universidade Federal de Minas Gerais
Bruno Dore Rodrigues
UFJF - Universidade Federal de Juiz de Fora
Bruno Meirelles Salotti
USP - Universidade de São Paulo - Campus Capital
Bruno de Paula Rocha
UFABC - Universidade Federal do ABC
Carlos Alberto Pereira
USP - Universidade de São Paulo - Campus Capital
Carlos Eduardo Lavarda
UFSC - Universidade Federal de Santa Catarina
Carlos Eduardo Pimentel
UFPB - Universidade Federal da Paraíba
Cassio Turra
UFMG - Universidade Federal de Minas Gerais
César Medeiros Cupertino
SENAC/SC - Serviço Nacional de Aprendizagem
César Tibúrcio
UnB - Universidade de Brasília
Cícero Rafael Dias
UFPE - Universidade Federal de Pernambuco
Claudia Ferreira da Cruz
UFRJ - Universidade Federal do Rio de Janeiro
Claudia Emiko Yoshinaga
FECAP - Fundação Escola de Comércio Álvares Penteado
Claudio Ribeiro de Lucinda
USP - Universidade de São Paulo - Campus Ribeirão Preto
Claudio Roberto Vasconcelos
UFJF - Universidade Federal de Juiz de Fora
Cristiane Silva Corrêa
UFRN - Universidade Federal do Rio Grande do Norte
Daniel Magalhães Mucci
USP - Universidade de São Paulo - Campus Capital
Daniel Reed Bergmann
USP - Universidade de São Paulo - Campus Capital
Danilo Monte-Mor
FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
Dante Aldrighi
USP - Universidade de São Paulo - Campus Capital
Davi Gotardelo
UFRRJ - Universidade Federal Rural do Rio de Janeiro
Denis Forte
UPM - Universidade Presbiteriana Mackenzie
Diana Vaz de Lima
UnB - Universidade de Brasília
Edgard Bruno Cornacchione Júnior
USP - Universidade de São Paulo - Campus Capital
Edilson Paulo
UFRS - Universidade Federal do Rio Grande do Sul
Eduardo da Silva Flores
USP - Universidade de São Paulo - Campus Capital
Edvalda Araújo Leal
UFU - Universidade Federal de Uberlândia
Elionor Farah Jreige Weffort
FECAP - Fundação Escola de Comércio Álvares Penteado
Emanuel Junqueira
UFES - Universidade Federal do Espírito Santo
Erika Burkowski
UFF - Universidade Federal Fluminense
Fabio Garcia Gallo
FGV - Fundação Getúlio Vargas - Campus São Paulo
Felipe Ramos Ferreira
FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
Fernando Antonio Postali
USP - Universidade de São Paulo - Campus Capital
Fernando Daniel Chague
FGV - Fundação Getúlio Vargas - Campus São Paulo
Fernando Caio Galdi
FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
Flávia Lúcia Chein Feres
UFJF - Universidade Federal de Juiz de Fora
Flaviano Costa
UFPR - Universidade Federal do Paraná
Frances Miley
University of Sussex
Francisco Barbosa
UFMG - Universidade Federal de Minas Gerais
Gabriel Filipe Rodrigues Vasconcelos
PUC - Pontifícia Universidade Católica do Rio de Janeiro
Gerlando Augusto Sampaio Franco de Lima
University of Illinois at Urbana-Champaign
Glaucia Fernandes
PUC - Pontifícia Universidade Católica do Rio de Janeiro
Guilherme Kirch
UFRGS - Universidade Federal do Rio Grande do Sul
Guillermo Oscar Braumbeck
USP - Universidade de São Paulo - Campus Capital
Hélio Arthur Irigaray
FGV - Fundação Getúlio Vargas - Campus São Paulo
Irílio José Rech
UFG - Universidade Federal de Goiás
Ilse Maria Beuren
UFSC - Universidade Federal de Santa Catarina
Isabel Maria Estima Costa Lourenço
IUL - Instituto Universitário de Lisboa
Joanilia Neide Cia
USP - Universidade de São Paulo - Campus Capital
José Carlos Tiomatsu Oyadomari
UPM - Universidade Presbiteriana Mackenzie
José Elias Feres de Almeida
UFES - Universidade Federal do Espírito Santo
Laura de Carvalho Schiavon
UFJF - Universidade Federal de Juiz de Fora
Layla Mendes
FGV - Fundação Getúlio Vargas - Campus São Paulo
Lucas Ayres Barreira de Campos Barros
USP - Universidade de São Paulo - Campus Capital
Lucio Rodrigues Capelletto
BCB - Banco Central do Brasil
Luiz Antônio de Lima Junior
UFJF - Universidade Federal de Juiz de Fora
Luiz Carlos Jacob Perera
UPM - Universidade Presbiteriana Mackenzie
Luiz Felipe de Araújo Pontes Girão
UFPB - Universidade Federal da Paraíba
Luiz Paulo Lopes Favero
USP - Universidade de São Paulo - Campus Capital
Mamadou Dieng
UEPB - Universidade Estadual da Paraíba
Marcelo Francini Girão Barroso
UPM - Universidade Presbiteriana Mackenzie
Marcelo José Braga
UFV - Universidade Federal de Viçosa
Márcia Maria dos Santos Bortolocci Espejo
UFMS - Universidade Federal do Mato Grosso do Sul
Márcio André Veras Machado
UFPB - Universidade Federal da Paraíba
Marcos Roberto Gonzaga
UFRN - Universidade Federal do Rio Grande do Norte
Marcos Soares da Silva
BCB - Banco Central do Brasil
Maria João Major
NOVA - Universidade Nova de Lisboa
Marta Cristina Pelúcio Grecco
Faculdade Fipecafi
Nei Carlos Rocha
UFRJ - Universidade Federal do Rio de Janeiro
Nelson Hein
FURB - Universidade Regional do Blumenau
Odilon Oliveira Neto
UFU - Universidade Federal de Uberlândia
Orleans Silva Martins
UFPB - Universidade Federal da Paraíba
Otávio Ribeiro de Medeiros
UnB - Universidade de Brasília
Patricia Maria Bortolon
UFES - Universidade Federal do Espírito Santo
Patrícia de Souza Costa
UFU - Universidade Federal de Uberlândia
Patrícia Siqueira Varela
USP - Universidade de São Paulo - Campus Capital
Paulo Rogério Matos
UFC - Universidade Federal do Ceará
Rafael Barreiros Porto
UnB - Universidade de Brasília
Rafael Felipe Schiozer
FGV - Fundação Getúlio Vargas - Campus Capital
Rafael Morais de Souza
UFMG - Universidade Federal de Minas Gerais
Renan Monteiro
UFMG - Universidade Federal de Minas Gerais
Renata Nogueira Braga
UFBA - Universidade Federal da Bahia
Ricardo Azevedo
UFU - Universidade Federal de Uberlândia
Ricardo Luiz Silva
USP - Universidade de São Paulo - Campus Ribeirão Preto
Ricardo Malagueño
University of East Anglia
Ricardo Ratner Rochman
FGV - Fundação Getúlio Vargas - Campus Capital
Robert Iquiapaza
UFMG - Universidade Federal de Minas Gerais
Roberto Carlos Klann
FURB - Universidade Regional de Blumenau
Rodrigo dos Santos Targino
FGV - Fundação Getúlio Vargas - Campus Capital
Romualdo Douglas Colauto
UFPR - Universidade Federal do Paraná
Sergio Rubens Stancato de Souza
BCB - Banco Central do Brasil
Silvio Hiroshi Nakao
USP - Universidade de São Paulo - Campus Ribeirão Preto
Simone Leticia Raimundini Sanches
UEM - Universidade Estadual do Maringá
Sirlei Lemes
UFU - Universidade Federal de Uberlândia
Solange Guerra
BCB - Banco Central do Brasil
Sonia Valle Walter Borges de Oliveira
USP - Universidade de São Paulo - Campus Ribeirão Preto
Thaís Paiva Galletti
UFMG - Universidade Federal de Minas Gerais
Valdiva Souza
UEMG - Universidade Estadual do Mato Grosso
Wenner Gláucio Lopes Lucena
UFPB - Universidade Federal da Paraíba
Wilson Toshiro Nakamura
UPM - Universidade Presbiteriana Mackenzie
Wilson Luiz Rotatori Corrêa
UFJF - Universidade Federal de Juiz de Fora
Yara Consuelo Cintra
UFRJ - Universidade Federal do Rio de Janeiro
Index by Title
Actuarial fairness in social security calculations: application of a multiple decrement model to compare the social security factor and minimum age rules
GOUVEIA, André Luiz Lemos Andrade; SOUZA, Filipe Costa de; RÊGO, Leandro Chaves
v.29, n.78, p.469-486, Sep./Dec.2018, DOI: 10.1590/1808-057x201805740
Analysis of value portfolios in the Brazilian market
PALAZZO, Vitor; SAVOIA, José R. F.; SECURATO, José Roberto; BERGMANN, Daniel Reed
v.29, n.78, p.452-468, Sep./Dec.2018, DOI: 10.1590/1808-057x201804810
Aspects of manager, portfolio allocation, and fund performance in Brazil
MAESTRI, Cláudia Olímpia Neves Mamede; MALAQUIAS, Rodrigo Fernandes
v.29, n.76, p.82-96, Jan./Apr.2018, DOI: 10.1590/1808-057x201804590
Asset growth and stock return: evidence in the Brazilian market
MACHADO, Márcio André Veras; FAFF, Robert William
v.29, n.78, p.418-434, Sep./Dec.2018, DOI: 10.1590/1808-057x201805080
Behavioral finance and games: simulations in the academic environment
TORGA, Eliana Marcia Martins Fittipaldi; BARBOSA, Francisco Vidal; CARRIERI, Alexandre de Pádua; FERREIRA, Bruno Pérez; YOSHIMATSU, Márcia Hiromi
v.29, n.77, p.297-311, May/Aug.2018, DOI: 10.1590/1808-057x201804830
Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard
TRAVASSOS, Silvana Karina de Melo; LEITE, José Carlos de Lacerda; COSTA, Jose Isidio de Freitas
v.29, n.77, p.266-282, May/Aug.2018, DOI: 10.1590/1808-057x201802900
The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions
MACHADO, Michele Rílany Rodrigues; GARTNER, Ivan Ricardo
v.29, n.76, p.60-81, Jan./Apr.2018, DOI: 10.1590/1808-057x201803270
The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
ARAÚJO, Antônio Maria Henri Beyle de; LUSTOSA, Paulo Roberto Barbosa; PAULO, Edilson
v.29, n.76, p.97-113, Jan./Apr.2018, DOI: 10.1590/1808-057x201804490
Deprival value: information utility analysis
PEREIRA, Marco Antonio; PINTO, Alexandre Evaristo; BARBOSA NETO, João Estevão; MARTINS, Eliseu
v.29, n.76, p.16-25, Jan./Apr.2018, DOI: 10.1590/1808-057x201805200
The diversity of the Brazilian regional Audit Courts on government auditing
LINO, André Feliciano; AQUINO, André Carlos Busanelli de
v.29, n.76, p.26-40, Jan./Apr.2018, DOI: 10.1590/1808-057x201803640
Do tech businesses require accounting to be different?
BHIMANI, Alnoor
v.29, n.77, p.189-193, May/Aug.2018, DOI: 10.1590/1808-057x201890260
Financial distress in Brazilian banks: an early warning model
ROSA, Paulo Sérgio; GARTNER, Ivan Ricardo
v.29, n.77, p.312-331, May/Aug.2018, DOI: 10.1590/1808-057x201803910
Impact of an enabling performance measurement system on task performance and job satisfaction
SOUZA, Guilherme Eduardo de; BEUREN, Ilse Maria
v.29, n.77, p.194-212, May/Aug.2018, DOI: 10.1590/1808-057x201805850
Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements
SARQUIS, Raquel Wille; SANTOS, Ariovaldo dos
v.29, n.77, p.213-228, May/Aug.2018, DOI: 10.1590/1808-057x201804470
The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance
GARCIA, Editinete André da Rocha; SOUSA-FILHO, José Milton de; BOAVENTURA, João Maurício Gama
v.29, n.77, p.229-245, May/Aug.2018, DOI: 10.1590/1808-057x201804950
Lobbying on audit regulation at IAASB
MATOS, Thiago Macedo Pereira de; SANTOS, Odilanei Morais dos; RODRIGUES, Adriano; LEITE, Rodrigo de Oliveira
v.29, n.77, p.246-265, May/Aug.2018, DOI: 10.1590/1808-057x201804330
A note on tax research
JACOB, Martin
v.29, n.78, p.339-342, Sep./Dec.2018, DOI: 10.1590/1808-057x201890280
Performance measurement models and their influence on net fundraising of investment funds
FERNANDES, Anderson Rocha de J.; FONSECA, Simone Evangelista; IQUIAPAZA, Robert Aldo
v.29, n.78, p.435-451, Sep./Dec.2018, DOI: 10.1590/1808-057x201805330
Predictive ability of accruals before and after IFRS in the Brazilian stock market
BOINA, Terence Machado; MACEDO, Marcelo Alvaro da Silva
v.29, n.78, p.375-389, Sep./Dec.2018, DOI: 10.1590/1808-057x201806300
Private pension funds: passivity at active fund prices
CAMPANI, Carlos Heitor; BRITO, Leonardo Mesquita de
v.29, n.76, p.148-163, Jan./Apr.2018, DOI: 10.1590/1808-057x201804270
To pursue a career in accounting or not: a study based on the Theory of Planned Behavior
SANTOS, Edicreia Andrade dos; ALMEIDA, Lauro Brito de
v.29, n.76, p.114-128, Jan./Apr.2018, DOI: 10.1590/1808-057x201804890
A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
COSTA, Patrícia de Souza; GOMES, Gilvania de Sousa; BRAUNBECK, Guillermo O.; SANTANA, Maria Eduarda Gomes
v.29, n.76, p.129-147, Jan./Apr.2018, DOI: 10.1590/1808-057x201804760
Scenario analysis in the BNDES experience: integrating operational risk management with the measurement of capital
MORAIS, Macelly Oliveira; PINTO, Antonio Carlos Figueiredo; KLOTZLE, Marcelo Cabus
v.29, n.77, p.283-296, May/Aug.2018, DOI: 10.1590/1808-057x201804730
Small is big! The role of ‘small’ audits for studying the audit market
CARRERA, Nieves; TROMBETTA, Marco
v.29, n.76, p.9-15, Jan./Apr.2018, DOI: 10.1590/1808-057x201890230
Stock market under the 2016 Brazilian presidential impeachment: a test in the semi-strong form of the efficient market hypothesis
BATISTA, Alexandre Ricardo de Aragão; MAIA, Uxi; ROMERO, Alécio
v.29, n.78, p.405-417, Sep./Dec.2018, DOI: 10.1590/1808-057x201805560
Research in auditing: main themes
PORTE, Marcelo; SAUR-AMARAL, Irina; PINHO, Carlos
v.29, n.76, p.41-59, Jan./Apr.2018, DOI: 10.1590/1808-057x201804410
Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies
SOUZA, Wellington Rodrigues Silva; PETERS, Marcos; SILVA, Aldy Fernandes da; ANTUNES, Maria Thereza Pompa
v.29, n.78, p.355-374, Sep./Dec.2018, DOI: 10.1590/1808-057x201805790
Use of management reports and performance of sales managers in an insurance company
OYADOMARI, José Carlos Tiomatsu; DUQUE, Bruno; NISIYAMA, Edelcio Koitiro; DULTRA-DE-LIMA, Ronaldo Gomes; MENDONÇA NETO, Octavio Ribeiro de
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
Value-relevance of disclosure: risk factors and risk management in Brazilian firms
SANTOS, José Glauber Cavalcante dos; COELHO, Antonio Carlos
v.29, n.78, p.390-404, Sep./Dec.2018, DOI: 10.1590/1808-057x201806150
Index by Author
ALMEIDA, Lauro Brito de
To pursue a career in accounting or not: a study based on the Theory of Planned Behavior
v.29, n.76, p.114-128, Jan./Apr.2018, DOI: 10.1590/1808-057x201804890
ANTUNES, Maria Thereza Pompa
Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies
v.29, n.78, p.355-374, Sep./Dec.2018, DOI: 10.1590/1808-057x201805790
AQUINO, André Carlos Busanelli de
The diversity of the Brazilian regional Audit Courts on government auditing
v.29, n.76, p.26-40, Jan./Apr.2018, DOI: 10.1590/1808-057x201803640
ARAÚJO, Antônio Maria Henri Beyle de
The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
v.29, n.76, p.97-113, Jan./Apr.2018, DOI: 10.1590/1808-057x201804490
BARBOSA, Francisco Vidal
Behavioral finance and games: simulations in the academic environment
v.29, n.77, p.297-311, May/Aug.2018, DOI: 10.1590/1808-057x201804830
BARBOSA NETO, João Estevão
Deprival value: information utility analysis
v.29, n.76, p.16-25, Jan./Apr.2018, DOI: 10.1590/1808-057x201805200
BATISTA, Alexandre Ricardo de Aragão
Stock market under the 2016 Brazilian presidential impeachment: a test in the semi-strong form of the efficient market hypothesis
v.29, n.78, p.405-417, Sep./Dec.2018, DOI: 10.1590/1808-057x201805560
BERGMANN, Daniel Reed
Analysis of value portfolios in the Brazilian market
v.29, n.78, p.452-468, Sep./Dec.2018, DOI: 10.1590/1808-057x201804810
BEUREN, Ilse Maria
Impact of an enabling performance measurement system on task performance and job satisfaction
v.29, n.77, p.194-212, May/Aug.2018, DOI: 10.1590/1808-057x201805850
BHIMANI, Alnoor
Do tech businesses require accounting to be different?
v.29, n.77, p.189-193, May/Aug.2018, DOI: 10.1590/1808-057x201890260
BOAVENTURA, João Maurício Gama
The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance
v.29, n.77, p.229-245, May/Aug.2018, DOI: 10.1590/1808-057x201804950
BOINA, Terence Machado
Predictive ability of accruals before and after IFRS in the Brazilian stock market
v.29, n.78, p.375-389, Sep./Dec.2018, DOI: 10.1590/1808-057x201806300
BRAUNBECK, Guillermo O.
A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
v.29, n.76, p.129-147, Jan./Apr.2018, DOI: 10.1590/1808-057x201804760
BRITO, Leonardo Mesquita de
Private pension funds: passivity at active fund prices
v.29, n.76, p.148-163, Jan./Apr.2018, DOI: 10.1590/1808-057x201804270
CAMPANI, Carlos Heitor
Private pension funds: passivity at active fund prices
v.29, n.76, p.148-163, Jan./Apr.2018, DOI: 10.1590/1808-057x201804270
CARRERA, Nieves
Small is big! The role of ‘small’ audits for studying the audit market
v.29, n.76, p.9-15, Jan./Apr.2018, DOI: 10.1590/1808-057x201890230
CARRIERI, Alexandre de Pádua
Behavioral finance and games: simulations in the academic environment
v.29, n.77, p.297-311, May/Aug.2018, DOI: 10.1590/1808-057x201804830
COELHO, Antonio Carlos
Value-relevance of disclosure: risk factors and risk management in Brazilian firms
v.29, n.78, p.390-404, Sep./Dec.2018, DOI: 10.1590/1808-057x201806150
COSTA, Jose Isidio de Freitas
Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard
v.29, n.77, p.266-282, May/Aug.2018, DOI: 10.1590/1808-057x201802900
COSTA, Patrícia de Souza
A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
v.29, n.76, p.129-147, Jan./Apr.2018, DOI: 10.1590/1808-057x201804760
DULTRA-DE-LIMA, Ronaldo Gomes
Use of management reports and performance of sales managers in an insurance company
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
DUQUE, Bruno
Use of management reports and performance of sales managers in an insurance company
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
FAFF, Robert William
Asset growth and stock return: evidence in the Brazilian market
v.29, n.78, p.418-434, Sep./Dec.2018, DOI: 10.1590/1808-057x201805080
FERNANDES, Anderson Rocha de J.
Performance measurement models and their influence on net fundraising of investment funds
v.29, n.78, p.435-451, Sep./Dec.2018, DOI: 10.1590/1808-057x201805330
FERREIRA, Bruno Pérez
Behavioral finance and games: simulations in the academic environment
v.29, n.77, p.297-311, May/Aug.2018, DOI: 10.1590/1808-057x201804830
FONSECA, Simone Evangelista
Performance measurement models and their influence on net fundraising of investment funds
v.29, n.78, p.435-451, Sep./Dec.2018, DOI: 10.1590/1808-057x201805330
GARCIA, Editinete André da Rocha
The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance
v.29, n.77, p.229-245, May/Aug.2018, DOI: 10.1590/1808-057x201804950
GARTNER, Ivan Ricardo
Financial distress in Brazilian banks: an early warning model
v.29, n.77, p.312-331, May/Aug.2018, DOI: 10.1590/1808-057x201803910
GARTNER, Ivan Ricardo
The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions
v.29, n.76, p.60-81, Jan./Apr.2018, DOI: 10.1590/1808-057x201803270
GOMES, Gilvania de Sousa
A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
v.29, n.76, p.129-147, Jan./Apr.2018, DOI: 10.1590/1808-057x201804760
GOUVEIA, André Luiz Lemos Andrade
Actuarial fairness in social security calculations: application of a multiple decrement model to compare the social security factor and minimum age rules
v.29, n.78, p.469-486, Sep./Dec.2018, DOI: 10.1590/1808-057x201805740
IQUIAPAZA, Robert Aldo
Performance measurement models and their influence on net fundraising of investment funds
v.29, n.78, p.435-451, Sep./Dec.2018, DOI: 10.1590/1808-057x201805330
JACOB, Martin
A note on tax research
v.29, n.78, p.339-342, Sep./Dec.2018, DOI: 10.1590/1808-057x201890280
KLOTZLE, Marcelo Cabus
Scenario analysis in the BNDES experience: integrating operational risk management with the measurement of capital
v.29, n.77, p.283-296, May/Aug.2018, DOI: 10.1590/1808-057x201804730
LEITE, José Carlos de Lacerda
Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard
v.29, n.77, p.266-282, May/Aug.2018, DOI: 10.1590/1808-057x201802900
LEITE, Rodrigo de Oliveira
Lobbying on audit regulation at IAASB
v.29, n.77, p.246-265, May/Aug.2018, DOI: 10.1590/1808-057x201804330
LINO, André Feliciano
The diversity of the Brazilian regional Audit Courts on government auditing
v.29, n.76, p.26-40, Jan./Apr.2018, DOI: 10.1590/1808-057x201803640
LUSTOSA, Paulo Roberto Barbosa
The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
v.29, n.76, p.97-113, Jan./Apr.2018, DOI: 10.1590/1808-057x201804490
MACEDO, Marcelo Alvaro da Silva
Predictive ability of accruals before and after IFRS in the Brazilian stock market
v.29, n.78, p.375-389, Sep./Dec.2018, DOI: 10.1590/1808-057x201806300
MACHADO, Márcio André Veras
Asset growth and stock return: evidence in the Brazilian market
v.29, n.78, p.418-434, Sep./Dec.2018, DOI: 10.1590/1808-057x201805080
MACHADO, Michele Rílany Rodrigues
The Cressey hypothesis (1953) and an investigation into the occurrence of corporate fraud: an empirical analysis conducted in Brazilian banking institutions
v.29, n.76, p.60-81, Jan./Apr.2018, DOI: 10.1590/1808-057x201803270
MAESTRI, Cláudia Olímpia Neves Mamede
Aspects of manager, portfolio allocation, and fund performance in Brazil
v.29, n.76, p.82-96, Jan./Apr.2018, DOI: 10.1590/1808-057x201804590
MAIA, Uxi
Stock market under the 2016 Brazilian presidential impeachment: a test in the semi-strong form of the efficient market hypothesis
v.29, n.78, p.405-417, Sep./Dec.2018, DOI: 10.1590/1808-057x201805560
MALAQUIAS, Rodrigo Fernandes
Aspects of manager, portfolio allocation, and fund performance in Brazil
v.29, n.76, p.82-96, Jan./Apr.2018, DOI: 10.1590/1808-057x201804590
MARTINS, Eliseu
Deprival value: information utility analysis
v.29, n.76, p.16-25, Jan./Apr.2018, DOI: 10.1590/1808-057x201805200
MATOS, Thiago Macedo Pereira de
Lobbying on audit regulation at IAASB
v.29, n.77, p.246-265, May/Aug.2018, DOI: 10.1590/1808-057x201804330
MENDONÇA NETO, Octavio Ribeiro de
Use of management reports and performance of sales managers in an insurance company
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
MORAIS, Macelly Oliveira
Scenario analysis in the BNDES experience: integrating operational risk management with the measurement of capital
v.29, n.77, p.283-296, May/Aug.2018, DOI: 10.1590/1808-057x201804730
NISIYAMA, Edelcio Koitiro
Use of management reports and performance of sales managers in an insurance company
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
OYADOMARI, José Carlos Tiomatsu
Use of management reports and performance of sales managers in an insurance company
v.29, n.78, p.343-354, Sep./Dec.2018, DOI: 10.1590/1808-057x201805970
PALAZZO, Vitor
Analysis of value portfolios in the Brazilian market
v.29, n.78, p.452-468, Sep./Dec.2018, DOI: 10.1590/1808-057x201804810
PAULO, Edilson
The cyclicality of loan loss provisions under three different accounting models: the United Kingdom, Spain, and Brazil
v.29, n.76, p.97-113, Jan./Apr.2018, DOI: 10.1590/1808-057x201804490
PEREIRA, Marco Antonio
Deprival value: information utility analysis
v.29, n.76, p.16-25, Jan./Apr.2018, DOI: 10.1590/1808-057x201805200
PETERS, Marcos
Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies
v.29, n.78, p.355-374, Sep./Dec.2018, DOI: 10.1590/1808-057x201805790
PINHO, Carlos
Research in auditing: main themes
v.29, n.76, p.41-59, Jan./Apr.2018, DOI: 10.1590/1808-057x201804410
PINTO, Alexandre Evaristo
Deprival value: information utility analysis
v.29, n.76, p.16-25, Jan./Apr.2018, DOI: 10.1590/1808-057x201805200
PINTO, Antonio Carlos Figueiredo
Scenario analysis in the BNDES experience: integrating operational risk management with the measurement of capital
v.29, n.77, p.283-296, May/Aug.2018, DOI: 10.1590/1808-057x201804730
PORTE, Marcelo
Research in auditing: main themes
v.29, n.76, p.41-59, Jan./Apr.2018, DOI: 10.1590/1808-057x201804410
RÊGO, Leandro Chaves
Actuarial fairness in social security calculations: application of a multiple decrement model to compare the social security factor and minimum age rules
v.29, n.78, p.469-486, Sep./Dec.2018, DOI: 10.1590/1808-057x201805740
RODRIGUES, Adriano
Lobbying on audit regulation at IAASB
v.29, n.77, p.246-265, May/Aug.2018, DOI: 10.1590/1808-057x201804330
ROMERO, Alécio
Stock market under the 2016 Brazilian presidential impeachment: a test in the semi-strong form of the efficient market hypothesis
v.29, n.78, p.405-417, Sep./Dec.2018, DOI: 10.1590/1808-057x201805560
ROSA, Paulo Sérgio
Financial distress in Brazilian banks: an early warning model
v.29, n.77, p.312-331, May/Aug.2018, DOI: 10.1590/1808-057x201803910
SANTANA, Maria Eduarda Gomes
A Safari in Brazil: evidence regarding the Framework-Based Approach to Teaching
v.29, n.76, p.129-147, Jan./Apr.2018, DOI: 10.1590/1808-057x201804760
SANTOS, Ariovaldo dos
Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements
v.29, n.77, p.213-228, May/Aug.2018, DOI: 10.1590/1808-057x201804470
SANTOS, Edicreia Andrade dos
To pursue a career in accounting or not: a study based on the Theory of Planned Behavior
v.29, n.76, p.114-128, Jan./Apr.2018, DOI: 10.1590/1808-057x201804890
SANTOS, José Glauber Cavalcante dos
Value-relevance of disclosure: risk factors and risk management in Brazilian firms
v.29, n.78, p.390-404, Sep./Dec.2018, DOI: 10.1590/1808-057x201806150
SANTOS, Odilanei Morais dos
Lobbying on audit regulation at IAASB
v.29, n.77, p.246-265, May/Aug.2018, DOI: 10.1590/1808-057x201804330
SARQUIS, Raquel Wille
Impacts of the elimination of the proportionate consolidation on Itaúsa financial statements
v.29, n.77, p.213-228, May/Aug.2018, DOI: 10.1590/1808-057x201804470
SAUR-AMARAL, Irina
Research in auditing: main themes
v.29, n.76, p.41-59, Jan./Apr.2018, DOI: 10.1590/1808-057x201804410
SAVOIA, José R. F.
Analysis of value portfolios in the Brazilian market
v.29, n.78, p.452-468, Sep./Dec.2018, DOI: 10.1590/1808-057x201804810
SECURATO, José Roberto
Analysis of value portfolios in the Brazilian market
v.29, n.78, p.452-468, Sep./Dec.2018, DOI: 10.1590/1808-057x201804810
SILVA, Aldy Fernandes da
Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies
v.29, n.78, p.355-374, Sep./Dec.2018, DOI: 10.1590/1808-057x201805790
SOUSA-FILHO, José Milton de
The influence of social disclosure on the relationship between Corporate Financial Performance and Corporate Social Performance
v.29, n.77, p.229-245, May/Aug.2018, DOI: 10.1590/1808-057x201804950
SOUZA, Filipe Costa de
Actuarial fairness in social security calculations: application of a multiple decrement model to compare the social security factor and minimum age rules
v.29, n.78, p.469-486, Sep./Dec.2018, DOI: 10.1590/1808-057x201805740
SOUZA, Guilherme Eduardo de
Impact of an enabling performance measurement system on task performance and job satisfaction
v.29, n.77, p.194-212, May/Aug.2018, DOI: 10.1590/1808-057x201805850
SOUZA, Wellington Rodrigues Silva
Twenty-one years without monetary correction in Brazil: impacts on the comparability of the accounting information of siderurgical and metallurgical companies
v.29, n.78, p.355-374, Sep./Dec.2018, DOI: 10.1590/1808-057x201805790
TORGA, Eliana Marcia Martins Fittipaldi
Behavioral finance and games: simulations in the academic environment
v.29, n.77, p.297-311, May/Aug.2018, DOI: 10.1590/1808-057x201804830
TRAVASSOS, Silvana Karina de Melo
Contingent Valuation Method and the beta model: an accounting economic vision for environmental damage in Atlântico Sul Shipyard
v.29, n.77, p.266-282, May/Aug.2018, DOI: 10.1590/1808-057x201802900
TROMBETTA, Marco
Small is big! The role of ‘small’ audits for studying the audit market
v.29, n.76, p.9-15, Jan./Apr.2018, DOI: 10.1590/1808-057x201890230
YOSHIMATSU, Márcia Hiromi
Behavioral finance and games: simulations in the academic environment