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Announcements

Pareceristas destaque em 2025

2026-07-22

Nove pesquisadores foram eleitos como pareceristas destaque de 2025 em cada área da RC&F.

Read more about Pareceristas destaque em 2025

Chamada de Artigos para Edição Especial – Duas décadas da Lei nº 11.638/2007: Avanços e desafios acerca da harmonização às IFRS no Brasil

2026-06-11

Chamada de Artigos para Edição Especial - Reforma Tributária no Brasil

2026-01-30

Current Issue

Vol. 37 No. 101 (2026)

Published: 2026-08-05

Editorial

Remuneration governance in the world’s most unequal country: Current developments and future research opportunities

George Nel, Henriette Scholtz

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Original Articles

The moderating effect of national culture on the relationship between debt maturity and conditional conservatism

Oderson Panosso, Roberto Carlos Klann, Moacir Manoel Rodrigues Junior

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Mergers and acquisitions and accounting information quality: An analysis of enforcement in G20 countries

Vanessa Noguez Machado, Suliani Rover

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Impact of Key Audit Matters and the auditor’s opinion on the decisions of non-institutional investors

Mariana Aparecida Favero Fiorin, Vagner Antônio Marques, Débora Vieira Miranda

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COVID-19 mortality: Impact on benefits for retirees in a state pension plan

Vitória Cássia Oliveira Gomes da Silva, Luiz Carlos Santos Júnior

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Accounting information and the risk of noncompliance with contracts by companies contracted by the public sector

Moreno Souto Santiago, Beatriz Fátima Morgan, Ludmila de Melo Souza

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Effects of the enabling characteristics of budgetary control

Larissa dos Santos Pontes, Vinícius Costa da Silva Zonatto, Larissa Degenhart

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Accounting for artisanal fishing as a situated, oral, and ancestral practice

Juliette de Castro Tavares, Fernanda Filgueiras Sauerbronn, Girlane Miranda Avelar, Gyovanna Moura de Moura

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Multi-year capital requirements in life insurance: A stochastic mortality-based evaluation

Filipe Bello, Onofre Simões, Sandro de Azambuja

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Political connections and the characteristics of the audit committee on the audit quality

Alice Carolina Ames, Paulo Roberto da Cunha, Maria Teresa Bianchi

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Prudential management of Brazilian banks: Key variables under Basel III

Daniel Pereira Alves de Abreu, Aureliano Angel Bressan

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Does tax avoidance increase informational asymmetry? Evidence from the Tax Cuts and Jobs Act (TCJA)

Rogiene Batista dos Santos, Rafael Schiozer

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Market value and tax litigation in Brazilian companies

Hélder Santos, Raquel Sarquis

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Evaluation of the Special Tax Recovery Program of the Federal Revenue Service of Brazil

Ana Lúcia Romão, Pedro Borrego, João Antônio Koerich de Liz

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A decision support system for hedge transactions in electrical energy commercialization

Naielly Lopes Marques, Leonardo Lima Gomes, Jonas Caldara Pelajo, Luiz Eduardo Teixeira Brandão

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Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information

Julio Henrique Machado, Fernando Galdi

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Erratum

Erratum of “The impact of information asymmetry on the capital structure of listed companies in Brazil: An update of the literature, models, and results”

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