Vol. 34 No. 91 (2023)

Editorial

• Sustainability accounting: ESG approaches are not enough

  Carlos Larrinaga

  e9042

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Original Articles

• The explanatory factors of disclosures related to the discount rates by listed entities in Portugal

  Miguel Assunção, Fábio Albuquerque

  e1578

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• Relationships among strategically aligned performance indicators, controls, and performance

  José Carlos Tiomatsu Oyadomari, Diógenes de Souza Bido, Octavio Ribeiro de Mendonça Neto, Andson Braga de Aguiar, Ronaldo Gomes Dultra-de-Lima

  e1618

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• A blockchain-based model for token renewable energy certificate offers

  Naielly Lopes Marques, Leonardo Lima Gomes, Luiz Eduardo Brandão

  e1582

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• The effects of national culture on environmental disclosure: A cross-country analysis

  Alan Bandeira Pinheiro, Marcelle Colares Oliveira, M. Belén Lozano

  e1636

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• Dividend-yield variation as an asset selection criterion in momentum strategies of Brazilian real estate investment trusts

  Luis Henrique Greenhalgh, Carlos Heitor Campani

  e1667

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• Lockup periods during lockdown periods in the context of Brazilian funds

  Rodrigo Fernandes Malaquias, Miguel Hernandes Júnior

  e1563

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• Preferences, sources, and conditionals: a new approach to testing financing decisions

  Cesar Augusto Camargos Rocha, Marcos Antônio de Camargos

  e1624

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• Financial preparation for retirement: multidimensional analysis of the perception of Brazilians

  Kelmara Mendes Vieira, Taiane Keila Matheis, Tamara Otilia Amaral Rosenblum

  e1705

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• Effects of enabling characteristics of budgetary control on the psychological capital of managers with budgetary responsibility

  Vinícius Costa da Silva Zonatto, Fernanda Souto Machado, Andson Braga de Aguiar, Luiz Henrique Figueira Marquezan

  e1753

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• Management control mechanisms, environmental unpredictability and organizational resilience

  Anderson Betti Frare, Felipe Kopp Leite, Ana Paula Capuano da Cruz, Lívia Castro D’Avila

  e1677

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Nominata

• Editorial information 2022

  Fábio Frezatti

  n2023

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• Closing Section

  Fábio Frezatti

  f3491

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