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Vol. 36 No. 99 (2025)

Published: 2026-01-07

Editorial

From voluntary adoption to exogenous shocks in management accounting research

Jacobo Gomez-Conde

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Original Articles

The effect of CEO characteristics on executive compensation

Francisco Gleisson Paiva Azevedo, Rodrigo Oliveira Soares

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The ESG dilemma in emerging markets: Performance, uncertainty, and market turbulence

Clara Monteiro Pérez Casartelli, Marcelo Cabus Klotzle, Paulo Vitor Jordão da Gama Silva

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Company valuation practices in the mergers and acquisitions market in Brazil

Roberto Lucas Spínola Souto, Paulo Roberto B. Lustosa

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Relationship between tax avoidance and managerial ability: the moderating role of risk management

Fabiano de Castro Liberato Costa, Márcia Zanievicz da Silva, Micheli Aparecida Lunardi

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Effects of familiarity, task complexity, and preparer experience on revenue recognition

Paulo Vitor Souza de Souza, Rafael de Lacerda Moreira, Ricardo Lopes Cardoso

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Relationship between work values, job satisfaction, and auditors' turnover intention

Camila Adam, Paulo Roberto da Cunha, Marines Lucia Boff, André Diniz dos Santos, André Brito Salustiano

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The influence of ESG initiatives on the decisions of qualified investors

Rogério Rego da Silva, Sérgio Augusto Pereira Bastos, Rodrigo Oliveira da Silva, Nelson Oliveira Stefanelli

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Association between the emotional content of integrated reporting and companies’ economic performance

Márcio Viana Rolim, Denise Mendes da Silva, Dermeval Martins Borges Júnior

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Political and economic uncertainty and its influence on mergers and acquisitions in Brazil

Marcelo dos Santos Guzella, Henrique Castro, Marjorie Taboada

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Effect of idiosyncratic shocks of dominant firms on voluntary disclosure by organizations

Alessandro Lepchak, Luciano Marcio Scherer

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