Vol. 36 No. 97 (2025)

Editorial

• Beyond numbers: A critical and cultural approach to accounting, finance, and actuarial science

  Angélica Vasconcelos

  e9048

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Original Articles

• Leverage, entrenched managers, and moderating effect of main shareholder’s influence

  Bruno José Canassa, Lucas Allan Diniz Schwarz, Maurício Ribeiro do Valle

  e1979

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• Spillover effect of peer earnings quality on systematic risk of Brazilian companies

  Vanessa Rodrigues dos Santos Cardoso, Rodrigo de Souza Gonçalves, Paulo Vitor Souza de Souza, Paulo Augusto Pettenuzzo de Britto

  e2039

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• Audit opinion determinants in Brazilian State-owned companies

  Vinícius Alves dos Santos Pereira, José Alves Dantas

  e2055

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• The moderating effect of idiosyncratic risk on the market value of cash: A study of Brazilian family and non-family businesses

  Marília Paranaíba Ferreira, Alex Mussoi Ribeiro, Ernesto Fernando Rodrigues Vicente

  e1875

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• Impact of the joint provision of audit and non-audit services on the quality of external assurance of sustainability disclosures

  Gabriela Borges Silveira, Hans Michael van Bellen

  e2034

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• Enabling management information systems and the quality of performance of public servants

  Beatriz da Silva Pereira, Ilse Maria Beuren, Vanderlei dos Santos

  e2152

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• The impact of ESG performance on greenhouse gas emission performance in Latin America

  Anderson Luís Firmino, Fernanda Maciel Peixoto

  e2089

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• Determinants of the issuance of hybrid securities by insurers from the perspective of IAS 32

  Bruno Paisano, Eduardo Flores, Bruno Meirelles Salotti

  e2123

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• Discretion and assumption choices for closed supplementary pension plans

  Rudolph Fabiano Alves Pedroza Teixeira, Adriano Rodrigues, Marcelo Alvaro da Silva Macedo

  e2162

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• LGBT-supportive corporate policies and firm performance: An analysis in the Brazilian context

  Wellington Romero da Silva, Flávia Zóboli Dalmacio

  e2168

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Nominata

• EDITORIAL INFORMATION 2024

  Equipe Editorial

  n3697

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• Closing Section

  Andson Braga de Aguiar

  f3697

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