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Vol. 33 No. 90 (2022)
Vol. 33 No. 90 (2022)
Published:
2022-08-04
Editorial
Some reflections on the relevance of accounting research for society
Reinaldo Guerreiro
e9040
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Original Articles
Does debt structure heterogeneity reduce the cost of capital?
João Paulo Augusto Eça, Tatiana Albanez
e1428
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The effect of the dark triad traits on the relationship between obedience pressure and budgetary slack
Daiane Inacio da Silva Nottar, Priscila dos Santos Schiavo, Delci Grapégia Dal Vesco, Cleston Alexandre dos Santos
e1455
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Changes in management accounting rules and routines in merger and acquisition operations
Cleyton de Oliveira Ritta, Carlos Eduardo Facin Lavarda
e1479
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Corruption and religiosity: a cross-country analysis mediated by accounting quality
Simone Miranda dos Santos, Sirlei Lemes
e1480
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Performance measurement systems, environmental satisfaction, and green work engagement
Anderson Betti Frare, Valter Luís Barbieri Colombo, Ilse Maria Beuren
e1503
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Arbitrator’s expectations and motives regarding the expert accountant’s performance in arbitration in the light of role theory
Alessandra Ribas Secco, Ivam Ricardo Peleias, Elionor Jreige Weffort, Denize Grzybovski
e1369
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Influence of organizational configurations on startup performance
Rafael Henrique de Oliveira Silva, Kelly Cristina Mucio Marques, Valter da Silva Faia, Carlos Eduardo Facin Lavarda
e1415
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How do young low-income university students deal with risk and time preferences in Brazil?
Érica Teixeira dos Santos, Marcelo Cabus Klotzle, Paulo Vitor Jordão da Gama Silva, Antonio Carlos Figueiredo Pinto
e1511
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Cash liquidity and financial constraints in relation to the market performance of Brazilian companies
Alice Carolina Ames, Rodolfo Vieira Nunes, Tarcísio Pedro da Silva
e1391
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The CEO’s origin and fame in relation to company performance and market perception
Lucas Tresso Caruso Marcolino, Vinicius Augusto Brunassi Silva
e1523
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Factors associated with the non-migration to the New Market of companies of the one share, one vote type
Leonardo Carvalho Sella, Patricia Maria Bortolon
e1492
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The auditors’ position on operational continuity in banks in financial distress
Mayse dos Reis Araujo, José Alves Dantas
e1436
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Use of the tax benefit of conventional remuneration of share capital by Portuguese companies
Sérgio Ravara Cruz, Cesário Soares
e1587
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Career choice factors of Indonesian accounting students
Charoline Cheisviyanny, Sany Dwita, Dovi Septiari, Nayang Helmayunita
e1475
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Tax aggressiveness as a determining factor of conditional conservatism in Brazil
Antonio Lopo Martinez, Jorge Luiz de Santana Júnior, Thiago Rios Sena
e1484
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Asset diversification, financial well-being, quality of life, and mental health: a study in Brazil
Flávia Barbosa de Brito Araújo, Pablo Rogers, Fernanda Maciel Peixoto, Dany Rogers
e1470
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Sharing, liking, surfing, and not studying! Cyberloafing by Accounting Sciences students
Alison Martins Meurer, Flaviano Costa
e1581
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Mortality differentials in beneficiaries of the National Institute of Social Security of Brazil in 2015
Marcos Roberto Gonzaga, Everton Emanuel Campos Lima, Bernardo Lanza Queiroz, Graziela Ansiliero, Flávio Henrique Miranda de Araújo Freire
e1556
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Timeliness of goodwill impairment in Brazilian companies
Géssica Cappellesso, Jorge Katsumi Niyama
e1579
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Direct approach to assess risk adjustment under IFRS 17
Thiago Signorelli, Carlos Heitor Campani, César Neves
e1646
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Presentation
Closing Section
Fábio Frezatti
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