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Vol. 32 No. 87 (2021)

Published: 2021-12-01

Presentation

Presentation

Fábio Frezatti

381-382
- PDF (Portuguese)
- PDF

Editorial

Future-proofing accounting education: Educating for complexity, ambiguity and uncertainty

Nicholas McGuigan

383-389
- PDF (Portuguese)
- PDF

Ensaio

Accounting treatment of joint operations in Brazil in light of the current accounting standards

Raquel Wille Sarquis, Ariovaldo dos Santos

390-397
- PDF (Portuguese)
- PDF

Erratum

Accounting & Finance, a close relationship

577-577
- PDF (Portuguese)
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Original Articles

Exploring the interdependence between gainsharing and performance evaluation in a credit union

Caroline da Silva, Crisiane Teixeira da Silva, Daniel Magalhães Mucci, Franciele Beck

398-412
- PDF
- PDF (Portuguese)
The impact of audit rotation on the comparability of financial reports

Allison Manoel de Sousa, Alex Mussoi Ribeiro, Ernesto Fernando Rodrigues Vicente

413-428
- PDF (Portuguese)
- PDF
Integrated reporting and stakeholder management: a research agenda

Anne Carolina dos Santos, Kelli Juliane Favato, Marguit Neumann

429-443
- PDF (Portuguese)
- PDF
Has it become more readable? Empirical evidence of key matters in independent audit reports

Vagner Antônio Marques, Lanna Nogueira Pereira, Idamo Favalessa de Aquino, Viviane da Costa Freitag

444-460
- PDF (Portuguese)
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State presence in the credit market: state-owned banks and earmarked credit in the 2008 crisis

Lucas A. B. de C. Barros, Catarina Karen dos Santos Silva, Raquel de Freitas Oliveira

461-475
- PDF (Portuguese)
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What are the determining factors in the capital structure decisions of small and medium-sized firms in Cabinda, Angola?

João Lussuamo, Zélia Serrasqueiro

476-491
- PDF (Portuguese)
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The pricing of anomalies using factor models: a test in Latin American markets

Gabriel Augusto de Carvalho, Hudson Fernandes Amaral, Juliano Lima Pinheiro, Laíse Ferraz Correia

492-509
- PDF (Portuguese)
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Testing the capital structure of Portuguese family businesses

Luciana J. Pestana, Luís Pereira Gomes, Cristina Lopes

510-527
- PDF (Portuguese)
- PDF
- XML
Investor sentiment, economic uncertainty, and monetary policy in Brazil

Paulo Fernando Marschner, Paulo Sergio Ceretta

528-540
- PDF (Portuguese)
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Academic dishonesty in stricto sensu postgraduate programs in accounting

Regina Cardoso Fróes, Denise Mendes da Silva

541-559
- PDF (Portuguese)
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Fair and balance rate for benefits not scheduled in defined contribution plans

Igor Ferreira do Nascimento, Pedro H. M. Albuquerque

560-576
- PDF (Portuguese)
- PDF