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Abstract: Adopting an action research approach, this study presents the findings of an analysis of accountability and social control processes in place between the local government (Municipal Health Office) and the Anápolis-Brazil Municipal Health Council. The differen
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Abstract: The objective of this research is to verify if the disclosure: (i) of financial statements; (ii) of communiques to the market and; (iii) the government’s own rating classification, affect the value of the shares of publicly held corporations. The research als
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Abstract: Corporate governance and financial covenants play complementary roles in monitoring companies as they reduce conflicts of interest between the parties involved when making debt contracts. This study expands this discussion by analyzing whether publicly traded
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Abstract: This study proposes to evaluate the informational capacity of accounting and fiscal statements based on the construction of models that make it possible to identify the relationship between a group of representative variables and the pricing of Brazilian gove
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Abstract: In 2008, the Vale do Itajaí region in the state of Santa Catarina was reported nationally and internationally for one of the worst disasters in Brazil. After a period of heavy rainfall, the region suffered from flooding and landslides. Managers of state and l
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Abstract: This study aims to analyze the effects of the Brazilian National Supplementary Health Agency’s (NSHA) regulation on sticky costs of private healthcare providers (PHP). The research used financial and operational data from the NSHA analyzed through panel data
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Abstract: The aim of this study is to analyze the influence of cultural differences on the relevance of accounting information. The sample comprised 15,902 companies listed in the 30 countries with the highest Gross Domestic Product, in the period 2015-2017, totaling 4
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Abstract: We investigate whether there is an association between the adoption of poison pills and premium corporate governance listing segments in the Brazilian stock market. Our sample consists of 217 non-financial publicly-traded companies listed on Brasil, Bolsa, Ba
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Abstract: The purpose of this study is to develop a predictive model that increases the accuracy of business operational planning using data from a small business. By using Machine Learning (ML) techniques feature expansion, resampling, and combination techniques, it w
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Abstract: This research analyzes the effect of motivation, self-efficacy, and sociodemographic variables on the anxiety of master’s and doctoral accounting students. The sample consisted of 246 master’s students and 76 doctoral students from all graduate accounting pro
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Abstract: This teaching case presents a hypothetical situation of a highly leveraged public utility company in Brazil that needs to fulfill a contractual obligation to execute its capital budget - regulatory CAPEX1.The company raises funds in the market through a tailo
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Abstract: This study seeks to examine the influence of institutional isomorphism on budget acceptance, mediated by the artifact’s purposes. We conducted a survey of company managers in the pharmaceutical sector linked to the Pharmacy Guide with a sample of 147 valid re
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Abstract: We analyze how meaning is attributed to corporate social responsibility (CSR) by the markets, government, and actors from the civil society involved in aggregate mining in São Paulo. CSR is presented as fundamental for reducing the negative aspects and confli
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Abstract: The research aims to evaluate the influence of the ethical climate, procedural justice, and budgetary participation in organizational commitment. To achieve the objective, a questionnaire was applied with managers from 150 companies listed in Brazil, Bolsa, B
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Abstract: The objective of this research is to analyze the impact of board interlocking on debt capital cost of non-financial publicly traded Brazilian companies, listed on B3 (Brazil Stock Exchange) between 2010 and 2019. The motivation for this research arose from th
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Abstract: Companies are under external and internal pressure to adopt corporate social responsibility (CSR) practices. Positive and significant results of the relationship between CSR and financial performance are not always confirmed in empirical studies, demonstratin
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Abstract: This article investigated the temporal association between the tax services provided by auditors and the tax avoidance of Brazilian companies. A panel of non-financial companies from B3 was analyzed, covering the period from 2010 to 2017, through regressions
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Abstract: This study seeks to understand if the discretionary nature of free strategy multimarket investment funds in Brazil is related to better performance when compared to other funds classified in the same class. Previous studies on the US fund industry show that g
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Abstract: This article aims to understand how the values and cognitive basis proposed by the Upper Echelons Theory are seen in the strategic choices of controllers who work in companies in Brazil and Portugal. This is a descriptive study with a qualitative approach. Da
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Abstract: This study analyzes the effects of using static and flexible budgets on process and product innovation. A survey was conducted with managers of companies benefited by the Brazilian Law No. 11,196 of November 21, 2005, known as Lei do Bem (Law of Good), obtain
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Abstract: This study had as main objective to identify a perception of graduation students about the reasons that would contribute to the evasion of students from stricto sensu courses in Accounting. 619 graduate students participated in the survey and answered the que
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Abstract: This teaching case looks into the situation of Viação Nordeste, a family-run road passenger transport firm founded in 1965 in Natal (a state capital in Northeastern Brazil). The case is centered around dilemmas of succession planning, generation conflicts and
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Abstract: Based on fiscal transparency, there is no clear evidence of how a democratic environment affects corruption. This study aims to verify the influence of the democracy factor in combating corruption from a fiscal transparency perspective. The literature review
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