Vol. 37 Núm. 102 (2026)

Publicado: 2026-10-26

Editorial

Finding what matters: Where to start when doing management accounting and control research

Chris Akroyd
- PDF (portugués (Brasil))
- PDF (inglés)

Artículos

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 (inglés)
- PDF (portugués (Brasil))
Communicative coherence in management accounting: theory and practice in an automated pipeline

Renato Gomes de Oliveira, Fabrícia Silva da Rosa

e2435
- PDF (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
Financial constraints and development policies: evidence from Brazilian development bank loans

Matheus da Costa Gomes

e2448
- PDF (inglés)
- PDF (portugués (Brasil))
Misconceptions in YouTube videos teaching accounting concepts

Bruno Barbosa de Souza, Gilberto José Miranda

e2562
- PDF (inglés)
- PDF (portugués (Brasil))
Supervisory support, work values, and commitment to scientific research among Business doctoral students

Rayane Camila da Silva Sousa, Romualdo Douglas Colauto

e2475
- PDF (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
Earnings management and performance of acquiring companies in mergers and acquisitions in Brazil

Elizio Marcos dos Reis, Wagner Moura Lamounier

e2462
- PDF (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
Performance measurement systems and innovation: The mediating role of organizational agility

Vagner Horz, Marcia Zanievicz da Silva

e2500
- PDF (inglés)
- PDF (portugués (Brasil))
Family firms’ tax behavior: The role of real earnings management

Cledilson Viana, Sérgio Cruz, Ana Dinis

e2333
- PDF (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))
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 (inglés)
- PDF (portugués (Brasil))

Vol. 37 Núm. 102 (2026)

Editorial

Finding what matters: Where to start when doing management accounting and control research

Artículos

Do environmental, social, and governance practices affect financial distress and performance? Evidence from Latin American firms

Communicative coherence in management accounting: theory and practice in an automated pipeline

Repurchasing wealth: Executive stock options and opportunism in the Brazilian market

The state as shareholder and tax authority: Effects of state ownership on corporate tax avoidance

Financial constraints and development policies: evidence from Brazilian development bank loans

Misconceptions in YouTube videos teaching accounting concepts

Supervisory support, work values, and commitment to scientific research among Business doctoral students

Peer effects as a determinant of the speculative motive – A component of cash holdings

Earnings management and performance of acquiring companies in mergers and acquisitions in Brazil

Regulatory proportionality in Brazilian pension funds in light of predominant sponsorship

Performance measurement systems and innovation: The mediating role of organizational agility

Family firms’ tax behavior: The role of real earnings management

Persistence of non-GAAP measures and the quality of their disclosure: Evidence from Brazilian banks

Sustainability pays: How ESG performance lowers the cost of debt in Brazil

Does lower financial stability influence the banks' earnings management? The role of enforcement

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