PORTAL DE REVISTAS DA USP

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Vol. 31 Núm. 83 (2020)

Publicado: 2020-05-12

Apresentación

Presentation

Fábio Frezatti

205-206

Editorial

Integrated reporting: the state of the art of Corporate Reporting

Chiara Mio

207-211

Artículos Originales

Budget and life cycle in family business in succession process

Cristina Hillen, Carlos Eduardo Facin Lavarda

212-227
The influence of internal and external rewards on people’s behavior regarding tax evasion practices in Brazil

Ivone Vieira Pereira, César Augusto Tibúrcio Silva

228-243
Incentives for accounting choices in Cash Flows Statements

Flávia Fonte de Souza Maciel, Bruno Meirelles Salotti, Joshua Onome Imoniana

244-261
Analysis of the relationship between company characteristics and key audit matters disclosed

Catarina Ferreira, Ana Isabel Morais

262-274
Investor sentiment and earnings management in Brazil

Caio Vinicius Santos Santana, Luis Paulo Guimarães dos Santos, César Valentim de Oliveira Carvalho Júnior, Antonio Lopo Martinez

283-301
Leverage and investment opportunities: the effect on high growth firms

Rossimar Laura Oliveira, Eduardo Kazuo Kayo

302-317
International VaR approach: Backtesting for different capital markets

Marília Cordeiro Pinheiro, Bruno Vinícius Ramos Fernandes

318-331
Portfolio turnover and performance of equity investment funds in Brazil

Sabrina Espinele da Silva, Carolina Magda da Silva Roma, Robert Aldo Iquiapaza

332-347
Behold the best and worst of me: the impostor phenomenon and academic behavior in the business area

Alison Martins Meurer, Flaviano Costa

348-363
The actuarial profession and social security in Brazil from the First Republic up to the Vargas Era

Adelino Martins

364-377

Ensaio Original

Accounting for bitcoins in light of IFRS and tax aspects

Marta Cristina Pelucio-Grecco, Jacinto Pedro dos Santos Neto, Diego Constancio

275-282