PORTAL DE REVISTAS DA USP

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Vol. 31 No. 82 (2020)

Published: 2020-01-24

Presentation

Presentation

Fábio Frezatti

7-8
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Editorial

The actuarial science editorship of the Accounting & Finance Review: some general considerations

Luís Eduardo Afonso

9-13
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Original Articles

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance

Micheli Aparecida Lunardi, Vinícius Costa da Silva Zonatto, Juliana Constâncio Nascimento

14-32
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Value relevance of deferred tax assets in the Brazilian banking industry

Leandro Dias Guia, José Alves Dantas

33-49
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Does the use of hedge derivatives improve the credit ratings of Brazilian companies?

Rafael Moreira Antônio, Marcelo Augusto Ambrozini, Vinícius Medeiros Magnani, Alex A. T. Rathke

50-66
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The informational relevance of key audit matters

Edilson Divino Alves Júnior, Fernando Caio Galdi

67-83
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Stock-based compensation plan: an analysis of the determinants of its use

Marcelo Daniel Araujo Ermel, Vanessa Medeiros

84-98
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Liquidation and merger conditions in the banking industry: the Itaú-Unibanco case

Monique de Abreu Azevedo, Ivan Ricardo Gartner

99-115
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Window dressing in Brazilian investment funds

Matheus Ruiz Marques, Joelson O. Sampaio, Vinicius Augusto Brunassi Silva

116-128
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Different disclosure activities and sophisticated investors

Davi Jônatas Cunha Araújo, Jefferson Pereira de Andrade, Luiz Felipe de Araújo Pontes Girão

129-144
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Adoption of active methodologies and their relationship with the life cycle and the qualifications of teaching staff in undergraduate courses in accounting

Leonardo de Rezende Costa Nagib, Denise Mendes da Silva

145-164
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Mortality dynamics and the statutory retirement age proposal: an actuarial view

Filipe Costa de Souza

165-179
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Communications

Editorial Information 2019

Fábio Frezatti

181-199
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