PORTAL DE REVISTAS DA USP

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Vol. 36 No. 98 (2025)

Published: 2025-09-03

Editorial

The tax reform as a watershed for tax-accounting research in Brazil

Fernando Dal-Ri Murcia, Alexandre Evaristo Pinto

e9050
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Original Articles

Implicit tax dynamics and corporate life cycle: A quantitative analysis of B3 listed companies

Antonio Lopo Martinez, Raimundo da Silva, Alfredo Sarlo Neto

e2171
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Management control systems as a package in a Portuguese agri-food company

Sara Joana Daniel Ricardo, Rui Manuel da Costa Robalo

e2182
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Naïve is as Naïve does: The relation between retail investor attention, value investing, and noise

Pedro Piccoli

e2196
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Budget participation and managerial performance: The role of psychological empowerment and creativity

Luana Porto Moreira, Fernanda Victor

e2144
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