Vol. 15 (2021)

Published: 2021-02-10

Editorial

  • Editorial

    Flávia Zóboli Dalmácio
    e181774
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.181774

Teaching Cases and Other Contributions

  • How to deliberate when everything is chaos? The moral dilemmas and ethical decision-making in public management in emergencies

    Laís Silveira Santos, Laleska Lebioda, Mauricio Custódio Serafim
    e169229
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.169229

  • Viação Nordeste: What will become of us?

    Maria Isabel de Medeiros Brito, Marcelo Castello da Silveira, Maria Valéria Pereira de Araújo, Ana Beatriz Cabral de Santana
    e171833
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.171833

Paper

  • Accountability and social control: how the process works

    Andréa de Oliveira Gonçalves, João de Abreu Faria Bilhim, Ricardo Borges de Rezende, Rodrigo de Souza Gonçalves
    e166382
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.166382

  • Evaluation of the informational capacity of accounting and fiscal statements in the secondary market for Brazilian government bonds

    Diego Rodrigues Boente
    e169063
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.169063

  • Sticky costs and regulation in private healthcare providers

    Ewerton Alex Avelar, Wesley Cirino dos Santos, Antônio Artur de Souza, Romain Cailleau
    e169260
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.169260

  • Relevance of accounting information and national culture

    Ana Julia Batistella, Cristian Baú Dal Magro, Sady Mazzioni, Edilson Paulo
    e169533
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.169533

  • Poison pills and corporate governance: a study in the Brazilian stock market

    Yuri Gomes Paiva Azevedo, Hellen Bomfim Gomes, Sílvio Hiroshi Nakao
    e169831
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.169831

  • Gaps in understanding: constructing the meaning of corporate social responsibility in aggregate mining

    Renata Cherém de Araújo Pereira, Amon Barros
    e170793
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.170793

  • The influence of institutional isomorphism on budget acceptance mediated by the purposes of planning and dialogue

    Igor Pereira da Luz, Carlos Eduardo Facin Lavarda
    e174004
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.174004

  • Does capital structure influence the performance of corporate social responsibility? An analysis in companies of the world's largest economies

    Paula Pontes de Campos-Rasera, Gabriela de Abreu Passos, Romualdo Douglas Colauto
    e174007
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.174007

  • The influence of the ethical climate on procedural justice and organizational commitment: the interaction of budgetary participation

    Januário José Monteiro, Daiane Antonini Bortoluzzi, Rogério João Lunkes, Fabricia Silva da Rosa
    e174754
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.174754

  • The influence of tax services provided by auditors on tax avoidance: evidence from Brazil

    Luis Paulo Guimarães dos Santos, Paula Araújo Soares, Sheizi Calheira de Freitas, José Maria Dias Filho
    e175839
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.175839

  • Multimarket investment funds: does manager’s discretion matter?

    Bruno Armezindo Storck, Fabio Yoshio Suguri Motoki
    e175889
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.175889

  • The influence of board interlocking on debt capital cost

    José Éliton dos Santos
    e176516
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.176516

  • Effects of using static and flexible budgets on process and product innovation

    Silvana Mannes, Anderson Betti Frare, Ilse Maria Beuren
    e180829
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.180829

  • Fiscal transparency explains the perception of corruption, but Democracy matters!

    Welles Matias de Abreu, Ricardo Corrêa Gomes
    e182094
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.182094

  • Student perception about reasons behind attrition in accounting graduate programs

    Victor Hugo Pereira, Jacqueline Veneroso Alves da Cunha, Bruna Camargos Avelino, Edgard Bruno Cornacchione Junior
    e182882
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.182882

  • The controllers' profile and their strategic choices: an analysis of Brazilian and Portuguese controllers

    Mônica Aparecida Ferreira, Edvalda Araújo Leal, Ana Maria Dias Simões da Costa Ferreira, Layne Vitória Ferreira
    e186510
    DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.186510