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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
en pt
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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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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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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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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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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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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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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