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:

Efeito moderador da cultura nacional na relação entre a maturidade da dívida e o conservadorismo condicional
Oderson Panosso; Roberto Carlos Klann; Moacir Manoel Rodrigues Junior

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

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

Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information
Julio Henrique Machado; Fernando Galdi

A decision support system for hedge transactions in electrical energy commercialization
Naielly Lopes Marques; Leonardo Lima Gomes; Jonas Caldara Pelajo; Luiz Eduardo Teixeira Brandão

O valor de mercado e o litígio tributário nas empresas brasileiras
Hélder Santos; Raquel Sarquis

Conexões políticas e as características do comitê de auditoria na qualidade da auditoria
Alice Carolina Ames; Paulo Roberto da Cunha; Maria Teresa Bianchi

Avaliação do Programa Especial de Recuperação Tributária da Receita Federal do Brasil
Ana Lúcia Romão; João Antônio Koerich de Liz; Pedro Borrego

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

Impacto dos Principais Assuntos de Auditoria e da opinião do auditor nas decisões de investidores não institucionais
Mariana Aparecida Favero Fiorin; Vagner Antônio Marques; Débora Vieira Miranda

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