Ciência para empresas, mercados e governos

Current Issue

Vol. 19 (2025)
Published: 2025-06-18

Editorial

  • Editorial

    Sílvio Hiroshi Nakao
    e237739
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.237739

Paper

  • The relationship of agency costs and the disclosure of sustainability reports in earnings management

    Ana Cláudia Deconto, Cristian Baú Dal Magro, Sady Mazzioni, Lindomar de Togni
    e219205
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.219205

  • Determinants of performance-based budgeting and its effect on the effectiveness and efficiency of public sector managers

    Miranda Goretti da Costa Soares, Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda, Jaimito Tomas Maia Cortereal , Alcindo Cipriano Argolo Mendes
    e233211
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.233211

  • Integrated risk management in sustainability on pig farms

    Sady Mazzioni, Ketlin Stumpf Pinto, Cristian Baú Dal Magro, Lindomar De Togni
    e234144
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.234144

  • The board of directors and law 13,303/2016 in the face of Agency and Resource Dependence Theories: a theoretical essay

    Irã Inácio Ribeiro, Carlos Adriano Santos Gomes Gordiano, Herus Orsano Machado, Antônio Vinícius Oliveira Ferreira
    e221448
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.221448

  • The Impact of Tax Litigation on the Cost of Capital: Evidence from Brazilian Listed Companies

    Antonio Lopo Martinez, Alfredo Sarlo Neto, Arquimedes Moraes
    e234235
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.234235

  • Auditor’s going-concern opinion: omission or precaution?

    Mariana Aparecida Fávero Fiorin, Débora Vieira Miranda, Vagner Antônio Marques, Patrícia Pain
    e226853
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.226853

  • Red Flags in Play-to-Earn Crypto Games: proposal and Testing of a Checklist Based on Ponzi Scheme

    Rodrigo Barbosa de Almeida, Rafael Sousa Lima, Paulo Vitor Souza de Souza
    e230807
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.230807

  • Government subsidies and insolvency risk in Brazilian financial institutions

    Maria Mônica Nogueira de Araújo, Ana Beatriz Vieira de Sousa, Paulo Henrique Nobre Parente, José Glauber Cavalcante dos Santos
    e232628
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.232628

  • Courts of Accounts and Performance Auditing: an Institutional Logics Perspective

    Celina Costa Lima dos Reis, Diana Vaz de Lima
    e232251
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.232251

  • An overview of debt renegotiations in Brazilian publicly listed firms for the period from 2010 to 2021

    João Paulo Augusto Eça, Tatiana Albanez, Mauricio Ribeiro do Valle
    e218938
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.218938

Teaching Cases and Other Contributions

  • Darwin S.A.’s “rational choice” of investment in electric trucks

    Ana Claudia Afra Neitzke, Luci Longo, Vicente Pacheco
    e216034
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2025.216034
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We work on the dissemination of instigating and innovative scientific results, with professional and social impact. The topics of greatest interest are those dealing with the interaction between Organizations and Markets of all types, and the most diverse information on performance studied by the field of Accounting, Auditing and Control.

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