The 2017 Nominata reflects the intense work developed during the year, composing the period from January to October. The number of submissions remained almost the same. Once again, A&FR was the highlight in the SPELL ranking for 2015, where we are the top-ranked Journal in the area of Administration and Accounting, when considered impact for two years, and stand at the second place, when considered five years. A qualitative change resulted from a lot of joint effort was the anticipation of the editions’ release date to the beginning of every four months, instead of the end of this period. The plans for 2018 involve expanding the theoretical essay as an alternative of additional communication to the theoretical-empirical work, greater availability of blog posts and effort to reduce publication deadlines by lines of research.
I would like to thank the authors, reviewers, readers, Associate Editors, Ad-Hoc Editors, Editorial Board members, service providers and editorial assistants who had the work developed with professionalism, confidentiality, respect, and great affection for the generation of knowledge in the scope of A&FR.
The Ad-Hoc Editors correspond to a recent participation experience of researchers who acted as editors specifically for some articles submitted by professors near to the Scientific Committee or for cases of great specificity.
In 2017, we add the role of Ad-Hoc Editors by lines of research: Claudio Wanderley, Marcia Mendes De Luca, Bruno Salotti, Andrea Maria Accioly Fonseca Minardi, Raquel de Freitas Oliveira, and Francisco Henrique Figueiredo de Castro Junior. Also, we had the contribution of Ad-Hoc Editor by article. In this particular I would like to thank to Joséte Florêncio dos Santos e Marcelo Francini Girão Barroso.
We have financial support from FIPECAFI, SIBi-USP, CNPq, and CAPES, which provided the activities development within the established challenges. Similarly, I would like to thank our service providers who contributed to the accomplishment of our work with professionalism and attention. We refer specifically to Eduarda Bodaneze de Oliveira, Eliane Simões Pereira, Evandro Lisboa Freire, Luiza Carvalho, José Couto, Kris Gillespie, Letra1 Serviços Editoriais, Libre Traduções, and SOStexto.
I am particularly grateful to SciELO for its support in improving the ScholarOne management control system, which provided a significant change in the management platform for the Journal. In this sense, the support given to the implementation and improvement of the system was vital. Back in the year of 2015, we were accepted by Scopus and this new indexation seems to be very promising in terms of external visibility. We received 152 articles submitted between January and October, 2017, with 127 reviewers analyzing 68 researches, which provided a desk rejection of 55% and a total rejection of 62%. We had 60 new reviewers incorporated into the group that provided demand response. We published 25 original articles and 1 original essay in editions 73, 74, and 75. It is very relevant for A&FR to participate in the different lines of research and the distribution is emphasized in the lines of Accounting for External Users and Markets.
Fábio Frezatti
Editor-in-Chief
Schedule of Reviewers
Adrian Heringer Pizzinga
UFF - Universidade Federal Fluminense
Adriana Maria Araújo
USP - Universidade de São Paulo - Campus Ribeirão Preto
Adriano Leal Bruni
UFBA - Universidade Federal da Bahia
Alessandra Carvalho de Vasconcelos
UFC - Universidade Federal do Ceará
Alexandre de Pádua Carrieri
UFMG - Universidade Federal de Minas Gerais
Alexandre Sanches Garcia
FECAP - Fundação Escola de Comércio Álvares Penteado
Amaury José Rezende
USP - Universidade de São Paulo - Campus Ribeirão Preto
Ana Carolina Maia
USP - Universidade de São Paulo - Campus Capital
Anderson Luiz Rezende Mol
UFRN - Universidade Federal do Rio Grande do Norte
André Carlos Busanelli de Aquino
USP - Universidade de São Paulo - Campus Ribeirão Preto
André Luiz Bufoni
UFRJ - Universidade Federal do Rio de Janeiro
Andrea Maria Accioly Fonseca Minardi
INSPER - Instituto de Ensino e Pesquisa
Andson Braga de Aguiar
USP - Universidade de São Paulo - Campus Capital
Antonio Carlos Dias Coelho
UFC - Universidade Federal do Ceará
Antônio Gualberto Pereira
UFBA - Universidade Federal da Bahia
Antonio Marcos Duarte Júnior
UERJ - Universidade Estadual do Rio de Janeiro
Ariovaldo dos Santos
USP - Universidade de São Paulo - Campus Capital
Arlindo Carvalho Rocha
UDESC - Universidade do Estado de Santa Catarina
Aureliano Angel Bressan
UFMG - Universidade Federal de Minas Gerais
Benjamin Miranda Tabak
UCB - Universidade Católica de Brasília
Bernardo Lanza Queiroz
UFMG - Universidade Federal de Minas Gerais
Bruno Dore Rodrigues
UFJF - Universidade Federal de Juiz de Fora
Bruno Ferreira Frascaroli
UFPB - Universidade Federal da Paraíba
Bruno José Machado de Almeida
ISCAC - Instituto Superior de Contabilidade e Administração de Coimbra
Bruno Meirelles Salotti
USP - Universidade de São Paulo - Campus Capital
Bruno Paula Rocha
UFABC - Universidade Federal do ABC
Carlos Alberto Diehl
UNISINOS - Universidade do Vale do Rio dos Sinos
Carlos Eduardo Pimentel
UnB - Universidade de Brasília
Carlos Heitor Campani
UFRJ - Universidade Federal do Rio de Janeiro
Carlos Henrique Silva do Carmo
UFG - Universidade Federal de Goiás
Carlos Denner Santos Junior
UnB - Universidade de Brasília
César Medeiros Cupertino
FUCAPE - Fundação Instituto Capixaba de Pesquisas em Contabilidade, Economia e Finanças
Claudia Ferreira da Cruz
UFRJ - Universidade Federal do Rio de Janeiro
Claudio Henrique da Silveira Barbedo
IBMEC - Instituto Brasileiro de Mercado de Capitais
Cristiane Silva Corrêa
UFRN - Universidade Federal do Rio Grande do Norte
Daniel Magalhães Mucci
USP - Universidade de São Paulo - Campus Capital
Daniel Reed Bergmann
USP - Universidade de São Paulo - Campus Capital
Dany Rogers Silva
UFU - Universidade Federal de Uberlândia
Denis Forte
UPM - Universidade Presbiteriana Mackenzie
Diana Vaz de Lima
UnB - Universidade de Brasília
Edgard Bruno Cornacchione Júnior
USP - Universidade de São Paulo - Campus Capital
Edilson Paulo
UFPR - Universidade Federal do Paraná
Eduardo da Silva Flores
USP - Universidade de São Paulo - Campus Capital
Eduardo Pozzi Lucchesi
FECAP - Fundação Escola de Comércio Álvares Penteado
Edvalda Araújo Leal
UFU - Universidade Federal de Uberlândia
Elionor Farah Jreige Weffort
FECAP - Fundação Escola de Comércio Álvares Penteado
Eliseu Martins
USP - Universidade de São Paulo - Campus Ribeirão Preto
Elmo Tambosi Filho
UMESP - Universidade Metodista de São Paulo
Fabiano Guasti Lima
USP - Universidade de São Paulo - Campus Ribeirão Preto
Fabiano Maury Raupp
UDESC - Universidade do Estado de Santa Catarina
Fabio Garcia Gallo
FGV - Fundação Getúlio Vargas - Campus São Paulo
Fernando Caio Galdi
FUCAPE Business School - ES
Fernando Chiqueto da Silva
IASB - International Accounting Standards Board
Fernando de Holanda Barbosa Filho
FGV - Fundação Getúlio Vargas - Campus Rio de Janeiro
Flávia de Souza Ávila
ESPM - Escola Superior de Propaganda e Marketing
Flávio Henrique Miranda de Araújo Freire
UFRN - Universidade Federal do Rio Grande do Norte
Gabriel Filipe Rodrigues Vasconcelos
PUC - Pontifícia Universidade Católica do Rio de Janeiro
Gilberto José Miranda
UFU - Universidade Federal de Uberlândia
Guilherme Kirch
UFRGS - Universidade Federal do Rio Grande do Sul
Guillermo Oscar Braumbeck
USP - Universidade de São Paulo - Campus Capital
Faculdade Fipecafi
FGV - Fundação Getúlio Vargas - Campus São Paulo
Heloisa Helena Nascimento Oliveira
Tribunal de Contas do Estado de Minas Gerais
Herbert Kimura
UnB - Universidade de Brasília
Ilse Maria Beuren
UFPR - Universidade Federal do Paraná
Isabel Maria Estima Costa Lourenço
IUL - Instituto Universitário de Lisboa
João Vinícius Carvalho
USP - Universidade de São Paulo - Campus Capital
UNIFESP - Universidade Federal de São Paulo
José Alonso Borba
UFSC - Universidade Federal de Santa Catarina
José Carlos Tiomatsu Oyadomari
UPM - Universidade Presbiteriana Mackenzie
INSPER - Instituto de Ensino e Pesquisa
José Elias Feres de Almeida
UFES - Universidade Federal do Espírito Santo
José Roberto Ferreira Savóia
USP - Universidade de São Paulo - Campus Capital
Laura Taboada Pinheiro
UFMG - Universidade Federal de Minas Gerais
Lucas Ayres Barreira de Campos Barros
USP - Universidade de São Paulo - Campus Capital
Lúcia Lima Rodrigues
UM - Universidade do Minho
Luiz Antonio Abrantes
UFV - Universidade Federal de Viçosa
Luiz Alberton
UFSC - Universidade Federal de Santa Catarina
Luiz Felipe de Araújo Pontes Girão
UFPB - Universidade Federal da Paraíba
Luiz Carlos Jacob Perera
UPM - Universidade Presbiteriana Mackenzie
Maisa de Souza Ribeiro
USP - Universidade de São Paulo - Campus Ribeirão Preto
Mamadou Dieng
UEPB - Universidade Estadual da Paraíba
Marcelo Álvaro da Silva Macedo
UFRJ - Universidade Federal do Rio de Janeiro
Marcelo Cabus Klotzle
PUC - Pontifícia Universidade Católica do Rio de Janeiro
Marcelo Francini Girão Barroso
UPM - Universidade Presbiteriana Mackenzie
Marcelo José Braga
UFV - Universidade Federal de Viçosa
Márcia Martins Mendes De Luca
UFC - Universidade Federal do Ceará
Márcio André Veras Machado
UFPB - Universidade Federal da Paraíba
Marcos Soares da Silva
BCB - Banco Central do Brasil
Maria João Major
NOVA - Universidade Nova de Lisboa
Mario António Gomes Augusto
UC - Universidade de Coimbra
Mateus Alexandre Costa dos Santos
UFPB - Universidade Federal da Paraíba
Nálbia de Araújo Santos
UFV - Universidade Federal de Viçosa
Natalie Haanwinckel Hurtado
SUSEP - Superintendência de Seguros Privados
Orleans Silva Martins
UFPB - Universidade Federal da Paraíba
Otávio Ribeiro de Medeiros
UnB - Universidade de Brasília
Pablo Rogers Silva
UFU - Universidade Federal de Uberlândia
Patrícia de Souza Costa
UFU - Universidade Federal de Uberlândia
Patrícia Siqueira Varela
USP - Universidade de São Paulo - Campus Capital
Paulo Augusto Pettenuzzo de Britto
UnB - Universidade de Brasília
Paulo Roberto Barbosa Lustosa
UnB - Universidade de Brasília
Paulo Roberto da Cunha
FURB - Fundação Universidade Regional de Blumenau
Rafael Barreiros Porto
UnB - Universidade de Brasília
Rafael Felipe Schiozer
FGV - Fundação Getúlio Vargas - Campus Capital
Rafael Morais de Souza
UFMG - Universidade Federal de Minas Gerais
Reinaldo Guerreiro
USP - Universidade de São Paulo - Campus Capital
Renata Turola Takamatsu
UFMG - Universidade Federal de Minas Gerais
Ricardo José de Almeida
INSPER - Instituto de Ensino e Pesquisa
Ricardo Ratner Rochman
FGV - Fundação Getúlio Vargas - Campus Capital
Ricardo Rocha Azevedo
UFU - Universidade Federal de Uberlândia
Robert Iquiapaza
UFMG - Universidade Federal de Minas Gerais
Roberto Borges Kerr
UPM - Universidade Presbiteriana Mackenzie
Roberto Carlos Klann
FURB - Universidade Regional de Blumenau
Rodrigo Fernandes Malaquias
UFU - Universidade Federal de Uberlândia
Rogério Nagamine Costanzi
MPS - Ministério da Previdência Social
Romualdo Douglas Colauto
UFPR - Universidade Federal do Paraná
Rosana Tavares
USP - Universidade de São Paulo - Campus Capital
Rosimeire Pimentel Gonzaga
UFMG - Universidade Federal de Minas Gerais
Rui Domingos Ribeiro da Cunha Marques
ULisboa - Universidade de Lisboa
Sady Mazzioni
Unochapecó - Universidade Comunitária da Região de Chapecó
Sérgio Leão
BCB - Banco Central do Brasil
Sheizi Calheira de Freitas
UFBA - Universidade Federal da Bahia
Silvia Pereira de Castro Casa Nova
USP - Universidade de São Paulo - Campus Capital
Silvia Russi de Domenico
UPM - Universidade Presbiteriana Mackenzie
Silvio Hiroshi Nakao
USP - Universidade de São Paulo - Campus Ribeirão Preto
Sonia Valle Walter Borges de Oliveira
USP - Universidade de São Paulo - Campus Ribeirão Preto
Tatiana Albanez
USP - Universidade de São Paulo - Campus Capital
Vinicio de Souza e Almeida
UFRN - Universidade Federal do Rio Grande do Norte
Wagner Moura Lamounier
UFMG - Universidade Federal de Minas Gerais
Wilson Toshiro Nakamura
UPM - Universidade Presbiteriana Mackenzie
Wlademir Ribeiro Prates
UFSC - Universidade Federal de Santa Catarina
Index by Title
Accounting History Research: Scope, Topics and Agenda
CARMONA, Salvador
v.28, n.75, p.321-325, set./dez.2017, DOI: 10.1590/1808-057x201790210
Accounting research: between natural science and practice
HARTMANN, Frank G. H.
v.28, n.73, p.7-10, Jan./Apr.2017, DOI: 10.1590/1808-057x201790160
Challenges with the public policy of measuring assets to set tariffs in the electricity sector: should someone benefit and someone be sacrificed?
ANDRADE, Maria Elisabeth Moreira Carvalho; MARTINS, Eliseu
v.28, n.75, p.344-360, Sep./Dec.2017, DOI: 10.1590/1808-057x201703160
Cognitive brain mapping of auditors and accountants in going concern judgments
CARVALHO JÚNIOR, César Valentim de Oliveira; CORNACCHIONE, Edgard; ROCHA, Armando Freitas da; ROCHA, Fábio Theoto
v.28, n.73, p.132-147, Jan./Apr.2017, DOI: 10.1590/1808-057x201703430
Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA
ASSUNÇÃO, Renata Rouquayrol; LUCA, Márcia Martins Mendes De; VASCONCELOS, Alessandra Carvalho de
v.28, n.74, p.213-228, May/Aug.2017, DOI: 10.1590/1808-057x201702660
The effect of asymmetric information risk on returns of stocks traded on the BM&FBOVESPA
SIQUEIRA, Leonardo Souza; AMARAL, Hudson Fernandes; CORREIA, Laíse Ferraz
v.28, n.75, p.425-444, Sep./Dec.2017, DOI: 10.1590/1808-057x201705230
Effects of IFRS adoption on tax avoidance
BRAGA, Renata Nogueira
v.28, n.75, p.407-424, Sep./Dec.2017, DOI: 10.1590/1808-057x201704680
Effects of the audit committee and the fiscal council on earnings quality in Brazil
BAIOCO, Vitor Gomes; ALMEIDA, José Elias Feres de
v.28, n.74, p.229-248, May/Aug.2017, DOI: 10.1590/1808-057x201703250
Executive branch federal civil servant mortality by sex and educational level - 1993/2014
BELTRÃO, Kaizo Iwakami; SUGAHARA, Sonoe
v.28, n.75, p.445-464, Sep./Dec.2017, DOI: 10.1590/1808-057x201704320
Exposition to Factors of the Investment Funds Market in Brazil
MAESTRI, Cláudia Olímpia Neves Mamede; MALAQUIAS, Rodrigo Fernandes
v.28, n.73, p.61-76, Jan./Apr.2017, DOI: 10.1590/1808-057x201702940
Geographically Weighted Logistic Regression Applied to Credit Scoring Models
ALBUQUERQUE, Pedro Henrique Melo; MEDINA, Fabio Augusto Scalet; SILVA, Alan Ricardo da
v.28, n.73, p.93-112, Jan./Apr.2017, DOI: 10.1590/1808-057x201703760
Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil
BLACK, Roberto; NAKAO, Sílvio Hiroshi
v.28, n.73, p.113-131, Jan./Apr.2017, DOI: 10.1590/1808-057x201702750
ICPC 14: what is missing?
SANTOS, Ariovaldo dos; LONDERO, Paola R.
v.28, n.75, p.478-485, Sep./Dec.2017, DOI: 10.1590/1808-057x201704740
IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market
FIGLIOLI, Bruno; LEMES, Sirlei; LIMA, Fabiano Guasti
v.28, n.75, p.326-343, Sep./Dec.2017, DOI: 10.1590/1808-057x201704450
Impacts of the regulatory model for market risk capital: application in a special savings company, an insurance company, and a pension fund
CHAN, Betty Lilian; MARQUES, Felipe Tumenas
v.28, n.75, p.465-477, Sep./Dec.2017, DOI: 10.1590/1808-057x201703840
Influence of board interlocking on earnings management
CUNHA, Paulo Roberto da; PICCOLI, Marcio Roberto
v.28, n.74, p.179-196, May/Aug.2017, DOI: 10.1590/1808-057x201701980
Investor relations and information asymmetry
RODRIGUES, Sandrielem da Silva; GALDI, Fernando Caio
v.28, n.74, p.297-312, May/Aug.2017, DOI: 10.1590/1808-057x201703630
Positivism and “alternative” accounting research
MAJOR, Maria João
v.28, n.74, p.173-178, maio/ago.2017, DOI: 10.1590/1808-057x201790190
Predicting financial distress in publicly-traded companies
REZENDE, Felipe Fontaine; MONTEZANO, Roberto Marcos da Silva; OLIVEIRA, Fernando Nascimento de; LAMEIRA, Valdir de Jesus
v.28, n.75, p.390-406, Sep./Dec.2017, DOI: 10.1590/1808-057x201704460
Predictive power of Brazilian equity fund performance using R2 as a measure of selectivity
GUZELLA, Marcelo dos Santos; CAMPANI, Carlos Heitor
v.28, n.74, p.282-296, May/Aug.2017, DOI: 10.1590/1808-057x201703590
The relationship between the performance and legal form of microfinance institutions
COSTA, Ruan Rodrigo Araújo da
v.28, n.75, p.377-389, Sep./Dec.2017, DOI: 10.1590/1808-057x201703660
Satisfaction among accounting professors in Brazil
ARAÚJO, Tamires Sousa; MIRANDA, Gilberto José; PEREIRA, Janser Moura
v.28, n.74, p.264-281, May/Aug.2017, DOI: 10.1590/1808-057x201703420
Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
CAMPOS, Larissa Couto; MACHADO, Thalyson Renan Bitencourt; MIRANDA, Gilberto José; COSTA, Patrícia de Souza
v.28, n.73, p.27-42, Jan./Apr.2017, DOI: 10.1590/1808-057x201702590
Unconditional conservatism in Brazilian public companies and tax neutrality
VALE, Juliana Pinhata Sanches do; NAKAO, Sílvio Hiroshi
v.28, n.74, p.197-212, May/Aug.2017, DOI: 10.1590/1808-057x201702450
Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
SILVA, Wilton Bernardino da; TRAVASSOS, Silvana Karina de Melo; COSTA, Jose Isidio de Freitas
v.28, n.73, p.11-26, Jan./Apr.2017, DOI: 10.1590/1808-057x201702690
Value-at-risk modeling and forecasting with range-based volatility models: empirical evidence
MACIEL, Leandro dos Santos; BALLINI, Rosangela
v.28, n.75, p.361-376, Sep./Dec.2017, DOI: 10.1590/1808-057x201704140
Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies
SOUZA, Maíra Melo de; BORBA, José Alonso
v.28, n.73, p.77-92, Jan./Apr.2017, DOI: 10.1590/1808-057x201703240
Voluntary disclosure and earnings management: evidence from the Brazilian capital market
CONSONI, Silvia; COLAUTO, Romualdo Douglas; LIMA, Gerlando Augusto Sampaio Franco de
v.28, n.74, p.249-263, May/Aug.2017, DOI: 10.1590/1808-057x201703360
Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department
ESPEJO, Márcia Maria dos Santos Bortolocci; EGGERT, Neusa Sawczuk von
v.28, n.73, p.43-60, Jan./Apr.2017, DOI: 10.1590/1808-057x201702820
Index by Author
ALBUQUERQUE, Pedro Henrique Melo
Geographically Weighted Logistic Regression Applied to Credit Scoring Models
v.28, n.73, p.93-112, Jan./Apr.2017, DOI: 10.1590/1808-057x201703760
ALMEIDA, José Elias Feres de
Effects of the audit committee and the fiscal council on earnings quality in Brazil
v.28, n.74, p.229-248, May/Aug.2017, DOI: 10.1590/1808-057x201703250
AMARAL, Hudson Fernandes
The effect of asymmetric information risk on returns of stocks traded on the BM&FBOVESPA
v.28, n.75, p.425-444, Sep./Dec.2017, DOI: 10.1590/1808-057x201705230
ANDRADE, Maria Elisabeth Moreira Carvalho
Challenges with the public policy of measuring assets to set tariffs in the electricity sector: should someone benefit and someone be sacrificed?
v.28, n.75, p.344-360, Sep./Dec.2017, DOI: 10.1590/1808-057x201703160
ARAÚJO, Tamires Sousa
Satisfaction among accounting professors in Brazil
v.28, n.74, p.264-281, May/Aug.2017, DOI: 10.1590/1808-057x201703420
ASSUNÇÃO, Renata Rouquayrol
Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA
v.28, n.74, p.213-228, May/Aug.2017, DOI: 10.1590/1808-057x201702660
BAIOCO, Vitor Gomes
Effects of the audit committee and the fiscal council on earnings quality in Brazil
v.28, n.74, p.229-248, May/Aug.2017, DOI: 10.1590/1808-057x201703250
BALLINI, Rosangela
Value-at-risk modeling and forecasting with range-based volatility models: empirical evidence
v.28, n.75, p.361-376, Sep./Dec.2017, DOI: 10.1590/1808-057x201704140
BELTRÃO, Kaizo Iwakami
Executive branch federal civil servant mortality by sex and educational level - 1993/2014
v.28, n.75, p.445-464, Sep./Dec.2017, DOI: 10.1590/1808-057x201704320
BLACK, Roberto
Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil
v.28, n.73, p.113-131, Jan./Apr.2017, DOI: 10.1590/1808-057x201702750
BORBA, José Alonso
Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies
v.28, n.73, p.77-92, Jan./Apr.2017, DOI: 10.1590/1808-057x201703240
BRAGA, Renata Nogueira
Effects of IFRS adoption on tax avoidance
v.28, n.75, p.407-424, Sep./Dec.2017, DOI: 10.1590/1808-057x201704680
CAMPANI, Carlos Heitor
Predictive power of Brazilian equity fund performance using R2 as a measure of selectivity
v.28, n.74, p.282-296, May/Aug.2017, DOI: 10.1590/1808-057x201703590
CAMPOS, Larissa Couto
Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
v.28, n.73, p.27-42, Jan./Apr.2017, DOI: 10.1590/1808-057x201702590
CARMONA, Salvador
Accounting History Research: Scope, Topics and Agenda
v.28, n.75, p.321-325, set./dez.2017, DOI: 10.1590/1808-057x201790210
CARVALHO JÚNIOR, César Valentim de Oliveira
Cognitive brain mapping of auditors and accountants in going concern judgments
v.28, n.73, p.132-147, Jan./Apr.2017, DOI: 10.1590/1808-057x201703430
CHAN, Betty Lilian
Impacts of the regulatory model for market risk capital: application in a special savings company, an insurance company, and a pension fund
v.28, n.75, p.465-477, Sep./Dec.2017, DOI: 10.1590/1808-057x201703840
COLAUTO, Romualdo Douglas
Voluntary disclosure and earnings management: evidence from the Brazilian capital market
v.28, n.74, p.249-263, May/Aug.2017, DOI: 10.1590/1808-057x201703360
CONSONI, Silvia
Voluntary disclosure and earnings management: evidence from the Brazilian capital market
v.28, n.74, p.249-263, May/Aug.2017, DOI: 10.1590/1808-057x201703360
CORNACCHIONE, Edgard
Cognitive brain mapping of auditors and accountants in going concern judgments
v.28, n.73, p.132-147, Jan./Apr.2017, DOI: 10.1590/1808-057x201703430
CORREIA, Laíse Ferraz
The effect of asymmetric information risk on returns of stocks traded on the BM&FBOVESPA
v.28, n.75, p.425-444, Sep./Dec.2017, DOI: 10.1590/1808-057x201705230
COSTA, Jose Isidio de Freitas
Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
v.28, n.73, p.11-26, Jan./Apr.2017, DOI: 10.1590/1808-057x201702690
COSTA, Patrícia de Souza
Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
v.28, n.73, p.27-42, Jan./Apr.2017, DOI: 10.1590/1808-057x201702590
COSTA, Ruan Rodrigo Araújo da
The relationship between the performance and legal form of microfinance institutions
v.28, n.75, p.377-389, Sep./Dec.2017, DOI: 10.1590/1808-057x201703660
CUNHA, Paulo Roberto da
Influence of board interlocking on earnings management
v.28, n.74, p.179-196, May/Aug.2017, DOI: 10.1590/1808-057x201701980
EGGERT, Neusa Sawczuk von
Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department
v.28, n.73, p.43-60, Jan./Apr.2017, DOI: 10.1590/1808-057x201702820
ESPEJO, Márcia Maria dos Santos Bortolocci
Why has not it worked? An empirical application of the extended Burns and Scapens’ framework within the implementation of a controlling department
v.28, n.73, p.43-60, Jan./Apr.2017, DOI: 10.1590/1808-057x201702820
FIGLIOLI, Bruno
IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market
v.28, n.75, p.326-343, Sep./Dec.2017, DOI: 10.1590/1808-057x201704450
GALDI, Fernando Caio
Investor relations and information asymmetry
v.28, n.74, p.297-312, May/Aug.2017, DOI: 10.1590/1808-057x201703630
GUZELLA, Marcelo dos Santos
Predictive power of Brazilian equity fund performance using R2 as a measure of selectivity
v.28, n.74, p.282-296, May/Aug.2017, DOI: 10.1590/1808-057x201703590
HARTMANN, Frank G. H.
Accounting research: between natural science and practice
v.28, n.73, p.7-10, Jan./Apr.2017, DOI: 10.1590/1808-057x201790160
LAMEIRA, Valdir de Jesus
Predicting financial distress in publicly-traded companies
v.28, n.75, p.390-406, Sep./Dec.2017, DOI: 10.1590/1808-057x201704460
LEMES, Sirlei
IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market
v.28, n.75, p.326-343, Sep./Dec.2017, DOI: 10.1590/1808-057x201704450
LIMA, Fabiano Guasti
IFRS, synchronicity, and financial crisis: the dynamics of accounting information for the Brazilian capital market
v.28, n.75, p.326-343, Sep./Dec.2017, DOI: 10.1590/1808-057x201704450
LIMA, Gerlando Augusto Sampaio Franco de
Voluntary disclosure and earnings management: evidence from the Brazilian capital market
v.28, n.74, p.249-263, May/Aug.2017, DOI: 10.1590/1808-057x201703360
LONDERO, Paola R.
ICPC 14: what is missing?
v.28, n.75, p.478-485, Sep./Dec.2017, DOI: 10.1590/1808-057x201704740
LUCA, Márcia Martins Mendes De
Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA
v.28, n.74, p.213-228, May/Aug.2017, DOI: 10.1590/1808-057x201702660
MACHADO, Thalyson Renan Bitencourt
Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
v.28, n.73, p.27-42, Jan./Apr.2017, DOI: 10.1590/1808-057x201702590
MACIEL, Leandro dos Santos
Value-at-risk modeling and forecasting with range-based volatility models: empirical evidence
v.28, n.75, p.361-376, Sep./Dec.2017, DOI: 10.1590/1808-057x201704140
MAESTRI, Cláudia Olímpia Neves Mamede
Exposition to Factors of the Investment Funds Market in Brazil
v.28, n.73, p.61-76, Jan./Apr.2017, DOI: 10.1590/1808-057x201702940
MAJOR, Maria João
Positivism and “alternative” accounting research
v.28, n.74, p.173-178, maio/ago.2017, DOI: 10.1590/1808-057x201790190
MALAQUIAS, Rodrigo Fernandes
Exposition to Factors of the Investment Funds Market in Brazil
v.28, n.73, p.61-76, Jan./Apr.2017, DOI: 10.1590/1808-057x201702940
MARQUES, Felipe Tumenas
Impacts of the regulatory model for market risk capital: application in a special savings company, an insurance company, and a pension fund
v.28, n.75, p.465-477, Sep./Dec.2017, DOI: 10.1590/1808-057x201703840
MARTINS, Eliseu
Challenges with the public policy of measuring assets to set tariffs in the electricity sector: should someone benefit and someone be sacrificed?
v.28, n.75, p.344-360, Sep./Dec.2017, DOI: 10.1590/1808-057x201703160
MEDINA, Fabio Augusto Scalet
Geographically Weighted Logistic Regression Applied to Credit Scoring Models
v.28, n.73, p.93-112, Jan./Apr.2017, DOI: 10.1590/1808-057x201703760
MIRANDA, Gilberto José
Satisfaction among accounting professors in Brazil
v.28, n.74, p.264-281, May/Aug.2017, DOI: 10.1590/1808-057x201703420
MIRANDA, Gilberto José
Social quotas, affirmative actions, and dropout in the Business field: empirical analysis in a Brazilian federal university
v.28, n.73, p.27-42, Jan./Apr.2017, DOI: 10.1590/1808-057x201702590
MONTEZANO, Roberto Marcos da Silva
Predicting financial distress in publicly-traded companies
v.28, n.75, p.390-406, Sep./Dec.2017, DOI: 10.1590/1808-057x201704460
NAKAO, Sílvio Hiroshi
Heterogeneity in earnings quality between different classes of companies after IFRS adoption: evidence from Brazil
v.28, n.73, p.113-131, Jan./Apr.2017, DOI: 10.1590/1808-057x201702750
NAKAO, Sílvio Hiroshi
Unconditional conservatism in Brazilian public companies and tax neutrality
v.28, n.74, p.197-212, May/Aug.2017, DOI: 10.1590/1808-057x201702450
OLIVEIRA, Fernando Nascimento de
Predicting financial distress in publicly-traded companies
v.28, n.75, p.390-406, Sep./Dec.2017, DOI: 10.1590/1808-057x201704460
PEREIRA, Janser Moura
Satisfaction among accounting professors in Brazil
v.28, n.74, p.264-281, May/Aug.2017, DOI: 10.1590/1808-057x201703420
PICCOLI, Marcio Roberto
Influence of board interlocking on earnings management
v.28, n.74, p.179-196, May/Aug.2017, DOI: 10.1590/1808-057x201701980
REZENDE, Felipe Fontaine
Predicting financial distress in publicly-traded companies
v.28, n.75, p.390-406, Sep./Dec.2017, DOI: 10.1590/1808-057x201704460
ROCHA, Armando Freitas da
Cognitive brain mapping of auditors and accountants in going concern judgments
v.28, n.73, p.132-147, Jan./Apr.2017, DOI: 10.1590/1808-057x201703430
ROCHA, Fábio Theoto
Cognitive brain mapping of auditors and accountants in going concern judgments
v.28, n.73, p.132-147, Jan./Apr.2017, DOI: 10.1590/1808-057x201703430
RODRIGUES, Sandrielem da Silva
Investor relations and information asymmetry
v.28, n.74, p.297-312, May/Aug.2017, DOI: 10.1590/1808-057x201703630
SANTOS, Ariovaldo dos
ICPC 14: what is missing?
v.28, n.75, p.478-485, Sep./Dec.2017, DOI: 10.1590/1808-057x201704740
SILVA, Alan Ricardo da
Geographically Weighted Logistic Regression Applied to Credit Scoring Models
v.28, n.73, p.93-112, Jan./Apr.2017, DOI: 10.1590/1808-057x201703760
SILVA, Wilton Bernardino da
Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
v.28, n.73, p.11-26, Jan./Apr.2017, DOI: 10.1590/1808-057x201702690
SIQUEIRA, Leonardo Souza
The effect of asymmetric information risk on returns of stocks traded on the BM&FBOVESPA
v.28, n.75, p.425-444, Sep./Dec.2017, DOI: 10.1590/1808-057x201705230
SOUZA, Maíra Melo de
Value Relevance vis-à-vis Disclosure on Business Combinations and Goodwill Recognized by Publicly Traded Brazilian Companies
v.28, n.73, p.77-92, Jan./Apr.2017, DOI: 10.1590/1808-057x201703240
SUGAHARA, Sonoe
Executive branch federal civil servant mortality by sex and educational level - 1993/2014
v.28, n.75, p.445-464, Sep./Dec.2017, DOI: 10.1590/1808-057x201704320
TRAVASSOS, Silvana Karina de Melo
Using the Newcomb-Benford Law as a Deviation Identification Method in Continuous Auditing Environments: A Proposal for Detecting Deviations over Time
v.28, n.73, p.11-26, Jan./Apr.2017, DOI: 10.1590/1808-057x201702690
VALE, Juliana Pinhata Sanches do
Unconditional conservatism in Brazilian public companies and tax neutrality
v.28, n.74, p.197-212, May/Aug.2017, DOI: 10.1590/1808-057x201702450
VASCONCELOS, Alessandra Carvalho de
Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA
v.28, n.74, p.213-228, May/Aug.2017, DOI: 10.1590/1808-057x201702660
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Publication in this collection
Apr 2018
