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Interface between management control systems and strategy and performance measures in a family business*,**

Abstract: This study aimed to analyze how the interface occurs between the management control systems (MCSs) and the strategy and performance measures in a family business, from the perspective of Contingency Theory. The relevance of the theme lies in understanding how

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Composition of the board of directors and pay-performance sensitivity*

Abstract: This article investigates, in the Brazilian capital market, the effect of the composition of the board of directors on executive compensation sensitivity to market performance, known as pay-performance sensitivity (PPS). Due to potential agency conflicts betw

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Accounting conservatism in complex companies*

Abstract: This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices tak

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Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes*

Abstract: This article aims to assess the impact of the New Guideline of the Brazilian Accounting Pronouncements Committee (Comitê de Pronunciamentos Contábeis - OCPC 07) on improving formal features (size, readability, and specificity) of Brazilian companies’ Notes. O

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Why do Latin American firms hold so much more cash than they used to?*

Abstract: This study assesses whether the trade-off or the pecking order theories explain the increased cash ratios in Latin American firms. It also assesses the explanatory power of additional variables that identify key macroeconomic features in Latin American econom

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Bank revenue diversification: its impact on risk and return in Brazilian banks

Abstract: The present study aims to determine the impact of bank revenue diversification on Brazilian banks’ risk and return. This strategy has been adopted by banks in several countries, including Brazil. In 2003, noninterest income accounted for 17.80% of the operati

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Misvaluation and behavioral bias in the Brazilian stock market

Abstract: The study sought to apply the model developed by Gokhale et al. (2015) to identify the existence of overreaction and behavioral biases in the Brazilian stock market and analyze its performance as an investment strategy on the São Paulo Stock, Commodities, and

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Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

Abstract: This article analyzes the relationship between the maximization of personal and company gains and the moderate traits of the Dark Triad. The relevance of choosing this topic lies in investigating the attitude of executives who exhibit characteristics of a mod

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