Vol. 34 No. 93 (2023)

Editorial

• The role of sustainable finance in the green transition

  Andrea Maria Accioly Fonseca Minardi

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Original Articles

• Adoption of business analytics in accounting

  Leticia Araújo, Ariel Behr, Giovana Sordi Schiavi

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• Sectoral analysis of the impact of IFRS 16 and COVID-19 on the indicators of Brazilian lessees

  Vanessa Rodrigues dos Santos Cardoso, Paulo Augusto Pettenuzzo de Britto

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• Tax installment plans as a determinant of tax aggressiveness in Brazilian listed companies

  Ludimila Lopes da Silva Marinho, Lúcio de Souza Machado

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• The effect of investor attention on the efficiency of the Brazilian stock market

  Marcelo Guzella, F. Henrique Castro, Verônica de Fátima Santana

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• Effects of the tax liability of managers on the relationship between tax infraction notices and tax avoidance

  Fabiano de Castro Liberato Costa, Roberto Carlos Klann

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• The impact of live streaming on stock returns in the Brazilian market

  Arthur Mesquita Camargo, José Alves Dantas

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• Transparency in tender waivers in local governments during emergency situations

  André Precinotto, Lidiane Nazaré da Silva Dias, André Carlos Busanelli de Aquino

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• The incidence of impairment of non-current assets in the face of the covid-19 crisis

  Alan Simon Bravo, Verônica de Fátima Santana, Raquel Wille Sarquis

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• The moderating role of behavioral controls in the relationship between incivility and creativity

  Júlia B. Ehlert, Luana Porto Moreira, Anderson Betti Frare, Ana Paula Capuano da Cruz

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• Are financially sophisticated CEO’s more efficient when it comes to investing?

  Márcio Fernando da Silva, Rodrigo Oliveira Soares

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• Closing Section

  Andson Braga de Aguiar

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