Vol. 37 Núm. 101 (2026)

Publicado: 2026-08-05

Editorial

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

George Nel, Henriette Scholtz

e9053
- PDF (portugués (Brasil))
- PDF (inglés)

Artículos Originales

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

Oderson Panosso, Roberto Carlos Klann, Moacir Manoel Rodrigues Junior

e2185
- PDF (portugués (Brasil))
- PDF (inglés)
Mergers and acquisitions and accounting information quality: An analysis of enforcement in G20 countries

Vanessa Noguez Machado, Suliani Rover

e2204
- PDF (portugués (Brasil))
- PDF (inglés)
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

e2313
- PDF (portugués (Brasil))
- PDF (inglés)
COVID-19 mortality: Impact on benefits for retirees in a state pension plan

Vitória Cássia Oliveira Gomes da Silva, Luiz Carlos Santos Júnior

e2319
- PDF (portugués (Brasil))
- PDF (inglés)
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

e2241
- PDF (portugués (Brasil))
- PDF (inglés)
Effects of the enabling characteristics of budgetary control

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

e2272
- PDF (portugués (Brasil))
- PDF (inglés)
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

e2303
- PDF (portugués (Brasil))
- PDF (inglés)
Multi-year capital requirements in life insurance: A stochastic mortality-based evaluation

Filipe Bello, Onofre Simões, Sandro de Azambuja

e2285
- PDF (portugués (Brasil))
- PDF (inglés)
Political connections and the characteristics of the audit committee on the audit quality

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

e2308
- PDF (portugués (Brasil))
- PDF (inglés)
Prudential management of Brazilian banks: Key variables under Basel III

Daniel Pereira Alves de Abreu, Aureliano Angel Bressan

e2503
- PDF (inglés)
- PDF (portugués (Brasil))
Does tax avoidance increase informational asymmetry? Evidence from the Tax Cuts and Jobs Act (TCJA)

Rogiene Batista dos Santos, Rafael Schiozer

e2442
- PDF (portugués (Brasil))
- PDF (inglés)
Market value and tax litigation in Brazilian companies

Hélder Santos, Raquel Sarquis

e2214
- PDF (portugués (Brasil))
- PDF (inglés)
Evaluation of the Special Tax Recovery Program of the Federal Revenue Service of Brazil

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

e2133
- PDF (portugués (Brasil))
- PDF (inglés)
A decision support system for hedge transactions in electrical energy commercialization

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

e2172
- PDF (portugués (Brasil))
- PDF (inglés)
Capitalization of internally generated intangible assets and its impact on the predictive power of accounting information

Julio Henrique Machado, Fernando Galdi

e2221
- PDF (portugués (Brasil))
- PDF (inglés)

Errata

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

e9054
- PDF (portugués (Brasil))
- PDF (inglés)

Vol. 37 Núm. 101 (2026)

Editorial

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

Artículos Originales

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

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

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

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

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

Effects of the enabling characteristics of budgetary control

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

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

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

Prudential management of Brazilian banks: Key variables under Basel III

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

Market value and tax litigation in Brazilian companies

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

A decision support system for hedge transactions in electrical energy commercialization

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

Errata

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

Idioma

Palabras clave

Información