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Vol. 31 No. 83 (2020)
Vol. 31 No. 83 (2020)
Published:
2020-05-12
Presentation
Presentation
Fábio Frezatti
205-206
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Editorial
Integrated reporting: the state of the art of Corporate Reporting
Chiara Mio
207-211
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pdf (Portuguese)
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Original Articles
Budget and life cycle in family business in succession process
Cristina Hillen, Carlos Eduardo Facin Lavarda
212-227
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The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil
Ivone Vieira Pereira, César Augusto Tibúrcio Silva
228-243
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Incentives for accounting choices in Cash Flows Statements
Flávia Fonte de Souza Maciel, Bruno Meirelles Salotti, Joshua Onome Imoniana
244-261
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Analysis of the relationship between company characteristics and key audit matters disclosed
Catarina Ferreira, Ana Isabel Morais
262-274
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Investor sentiment and earnings management in Brazil
Caio Vinicius Santos Santana, Luis Paulo Guimarães dos Santos, César Valentim de Oliveira Carvalho Júnior, Antonio Lopo Martinez
283-301
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Leverage and investment opportunities: the effect on high growth firms
Rossimar Laura Oliveira, Eduardo Kazuo Kayo
302-317
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International VaR approach: Backtesting for different capital markets
Marília Cordeiro Pinheiro, Bruno Vinícius Ramos Fernandes
318-331
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Portfolio turnover and performance of equity investment funds in Brazil
Sabrina Espinele da Silva, Carolina Magda da Silva Roma, Robert Aldo Iquiapaza
332-347
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Behold the best and worst of me: the impostor phenomenon and academic behavior in the business area
Alison Martins Meurer, Flaviano Costa
348-363
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The actuarial profession and social security in Brazil from the First Republic up to the Vargas Era
Adelino Martins
364-377
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Original Essay
Accounting for bitcoins in light of IFRS and tax aspects
Marta Cristina Pelucio-Grecco, Jacinto Pedro dos Santos Neto, Diego Constancio
275-282
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