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Vol. 37 No. 102 (2026)
Vol. 37 No. 102 (2026)
Published:
2026-10-26
Editorial
Finding what matters: Where to start when doing management accounting and control research
Chris Akroyd
PDF (Portuguese (Brazil))
PDF
Articles
Do environmental, social, and governance practices affect financial distress and performance? Evidence from Latin American firms
Fernanda Maciel Peixoto, Duterval Jesuka, Renato Ribeiro dos Santos, Marcelo Fodra
e2372
PDF
PDF (Portuguese (Brazil))
Communicative coherence in management accounting: theory and practice in an automated pipeline
Renato Gomes de Oliveira, Fabrícia Silva da Rosa
e2435
PDF
PDF (Portuguese (Brazil))
Repurchasing wealth: Executive stock options and opportunism in the Brazilian market
Verônica de Fátima Santana, Augusto de Castro Silva Barbetta, Vinicius Augusto Brunassi Silva
e2461
PDF
PDF (Portuguese (Brazil))
The state as shareholder and tax authority: Effects of state ownership on corporate tax avoidance
Leandro da Costa Santos, Héllen Karyne Duarte de Farias, Robério Dantas de França
e2513
PDF
PDF (Portuguese (Brazil))
Financial constraints and development policies: evidence from Brazilian development bank loans
Matheus da Costa Gomes
e2448
PDF
PDF (Portuguese (Brazil))
Misconceptions in YouTube videos teaching accounting concepts
Bruno Barbosa de Souza, Gilberto José Miranda
e2562
PDF
PDF (Portuguese (Brazil))
Supervisory support, work values, and commitment to scientific research among Business doctoral students
Rayane Camila da Silva Sousa, Romualdo Douglas Colauto
e2475
PDF
PDF (Portuguese (Brazil))
Peer effects as a determinant of the speculative motive – A component of cash holdings
Rodolfo Vieira Nunes, Eduardo Kazuo Kayo, Wilson Toshiro Nakamura, Roy Martelanc
e2335
PDF
PDF (Portuguese (Brazil))
Earnings management and performance of acquiring companies in mergers and acquisitions in Brazil
Elizio Marcos dos Reis, Wagner Moura Lamounier
e2462
PDF
PDF (Portuguese (Brazil))
Regulatory proportionality in Brazilian pension funds in light of predominant sponsorship
Carlos Elder Maciel de Aquino, Fernando Dal-Ri Murcia, Heury Souza Ferreira
e2472
PDF
PDF (Portuguese (Brazil))
Performance measurement systems and innovation: The mediating role of organizational agility
Vagner Horz, Marcia Zanievicz da Silva
e2500
PDF
PDF (Portuguese (Brazil))
Family firms’ tax behavior: The role of real earnings management
Cledilson Viana, Sérgio Cruz, Ana Dinis
e2333
PDF
PDF (Portuguese (Brazil))
Persistence of non-GAAP measures and the quality of their disclosure: Evidence from Brazilian banks
Raíssa Aglé Moura de Sousa, José Alves Dantas
e2380
PDF
PDF (Portuguese (Brazil))
Sustainability pays: How ESG performance lowers the cost of debt in Brazil
Adriana Bruscato Bortoluzzo, Andrea Maria Accioly Fonseca Minardi, Vinicius Francisco Samartin Botezelli
e2369
PDF
PDF (Portuguese (Brazil))
Does lower financial stability influence the banks' earnings management? The role of enforcement
Paulo Alexandre da Silva Pires, João Paulo Machado Ribeiro, Alex Mussoi Ribeiro
e2514
PDF
PDF (Portuguese (Brazil))
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