PORTAL DE REVISTAS DA USP

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Vol. 30 Núm. 79 (2019)

Publicado: 2019-01-18

Apresentación

Presentation

Fábio Frezatti

7-8

Editorial

Advances and opportunities in international accounting research

Elizabeth A. Gordon

9-13

Artículos Originales

Interface between management control systems and strategy and performance measures in a family business

Ieda Margarete Oro, Carlos Eduardo Facin Lavarda

14-27
Composition of the board of directors and pay-performance sensitivity

Isac de Freitas Brandão, Alessandra Carvalho de Vasconcelos, Márcia Martins Mendes De Luca, Vicente Lima Crisóstomo

28-41
Accounting conservatism in complex companies

Alini da Silva, Alyne Serpa Ganz, Leonardo Bernardi Rohenkohl, Roberto C. Klann

42-57
Impact of the Brazilian Accounting Pronouncements Committee’s New Guideline (OCPC 07) on the downsizing of companies’ Notes

Edilene Santana Santos, Laura Calixto, Maira Ferreira Bispo

58-72
Why do Latin American firms hold so much more cash than they used to?

Rodrigo Pérez Artica, Leandro Brufman, Nicolás Saguí

73-90
Bank revenue diversification its impact on risk and return in Brazilian banks

Jorge H. L. Ferreira, Francisco A. M. Zanini, Tiago W. Alves

91-106
Misvaluation and behavioral bias in the Brazilian stock market

José Bonifácio de Araújo Júnior, Otávio Ribeiro de Medeiros, Olavo Venturim Caldas, César Augusto Tibúrcio Silva

107-122
Do I win, does the company win, or do we both win? Moderate traits of the Dark Triad and profit maximization

Márcia Figueredo D’Souza, Gerlando Augusto Sampaio Franco Lima, Daniel N. Jones, Jessica R. Carré

123-138

Comunicações

Editorial Information 2018

Fábio Frezatti

139-157