Preprint
This section presents the manuscripts that, after evaluation through the double-blind peer review system, have been formally accepted for publication in the Accounting & Finance Review (A&FR).
The texts are previously available via SciELO Preprints and have already been approved by A&FR editors and reviewers. They are currently undergoing the following stages:
- Grammar review and APA formatting;
- Translation; or
- Layout and XML production.
A&FR adopts an early disclosure policy to ensure that relevant research reaches the academic community ahead of the formal issue closing cycles.
Important Information:
1. Although approved, articles should be cited as "In press" or "Forthcoming" until the final volume and pagination are assigned.
2. Once the editing process is complete, the provisional file will be replaced by the final version (Version of Record) and moved to the current issue of the journal.
Approved articles in the editorial stage:
A decision support system for hedge transactions in electrical energy commercialization
Naielly Lopes Marques; Leonardo Lima Gomes; Jonas Caldara Pelajo; Luiz Eduardo Teixeira Brandão
Conexões políticas e as características do comitê de auditoria na qualidade da auditoria
Alice Carolina Ames; Paulo Roberto da Cunha; Maria Teresa Bianchi
Short-termism and debt cost under bullish market sentiment
Kléber Formiga Miranda; Márcio André Veras Machado
COVID-19 Mortality: Impact on benefits for retirees in a state pension plan
Vitória Cássia Oliveira Gomes da Silva; Luiz Carlos Santos Júnior
Efeitos das características habilitantes do controle orçamentário
Larissa dos Santos Pontes; Vinícius Costa da Silva Zonatto; Larissa Degenhart
Multi-year capital requirements in life insurance: A stochastic mortality-based evaluation
Filipe Bello; Onofre Simões; Sandro de Azambuja
Does tax avoidance increase informational asymmetry? Evidence from the Tax Cuts and Jobs Act (TCJA)
Rogiene Batista dos Santos; Rafael Schiozer
Prudential management of Brazilian banks: key variables under Basel III
Daniel Pereira Alves de Abreu; Aureliano Angel Bressan
Financial constraints and development policies: evidence from Brazilian development bank loans
Matheus da Costa Gomes
Repurchasing wealth: Executive stock options and opportunism in the Brazilian market
Verônica Santana; Augusto de Castro Silva Barbetta; Vinicius Augusto Brunassi Silva
The role of forensic accounting in preventing financial crimes: Evidence from Iran
Abbas Ali Daryaei; Shima Shahmohammadi
Family firms’ tax behavior: The role of real earnings management
Cledilson Viana; Sérgio Cruz; Ana Dinis
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
O estado como sócio e fiscal: efeitos da propriedade estatal no tax avoidance corporativo
Leandro da Costa Santos; Héllen Karyne Duarte de Farias; Robério Dantas de França
Sustainability pays: How ESG performance lowers the cost of debt in Brazil
Adriana Bruscato Bortoluzzo; Andrea Maria Accioly Fonseca Minardi; Vinicius Francisco Samartin Botezelli
Persistência das medidas não-GAAP e a qualidade de sua divulgação: evidências em bancos brasileiros
Raíssa Aglé Moura de Sousa; José Alves Dantas
Regulatory proportionality in Brazilian pension funds in light of predominant sponsorship
Carlos Elder Maciel de Aquino; Fernando Dal-Ri Murcia; Heury Souza Ferreira
Performance and innovation measurement systems: The mediating role of organizational agility
Vagner Horz; Marcia Zanievicz da Silva
Gerenciamento de resultados e desempenho de empresas adquirentes em fusões e aquisições no Brasil
Elizio Marcos dos Reis; Wagner Moura Lamounier
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
