PORTAL DE REVISTAS DA USP

Logotipo USP

Vol. 33 No. 89 (2022)

Published: 2022-05-05

Presentation

Presentation

Fábio Frezatti

193-194
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Editorial

Academic research for impact

Wim A. Van der Stede

195-199
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Original Articles

Influence of budgetary slack and elements of the budgetary process on perceptions of justice

Vanderlei dos Santos, Ilse Maria Beuren, Suzimara Skrepitz

200-215
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Effects of psychological capital and managerial attitudes on the relationship between budgetary participation and performance

Larissa Degenhart, Vinícius Costa da Silva Zonatto, Carlos Eduardo Facin Lavarda

216-231
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Dynamic tensions in the budgetary system of a family business and the duality of structure

Dalci Mendes Almeida, Valdirene Gasparetto

232-247
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Accounting professionals and whistleblowing: a typology of the influence of institutional logics

Rosângela Mesquita Ayres, Fernanda Filgueiras Sauerbronn, Ana Carolina Pimentel Duarte da Fonseca

248-264
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Uniformity and comparability: an analysis of the relevance for the Brazilian capital market

Emanuelle Frasson Guimarães, Suliani Rover

265-280
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Informational content of key audit matters and financial analysts’ forecasts

Lauren Dal Bem Venturini, Márcia Bianchi, Vanessa Noguez Machado, Edilson Paulo

281-299
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Workforce and earnings management: Evidence in the Brazilian capital market

Marcelo Cardoso Rocha, Antonio Gualberto Pereira, José Sérgio Casé de Oliveira

300-314
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Hermeneutics to read ‘confidence’ and ‘trust’ in rely, confidence and trust in the ISAs translation

Carlos Vargas-González

315-328
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Does duration of competitive advantage drive long-term returns in the stock market?

Juan A. Forsyth, Samuel Mongrut

329-342
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Viability of Universal Life insurance in Brazil from the supply and demand perspectives

Mariana Mayumi Shiroma Ikeda, João Vinícius de França Carvalho

343-358
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