Vol. 17 No. 42 (2020)

View Vol. 17 No. 42 (2020)

Published: 2020-03-31

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

1-2
- PDF (Português (Brasil))

Articles

Determinants of the level of disclosure of information by segment (CPC 22) of public traded Brazilian companies listed in the IBrx-50

Priscila Pontes Nunes, Odilanei Morais dos Santos, José Augusto Veiga da Costa Marques

3-25
- PDF/A (Português (Brasil))
Explicative factors of the fiscal management in Brazilian municipalities

Mauricio Corrêa da Silva, Fábia Jaiany Viana de Souza, Joana Darc Medeiros Martins, Renata Paes de Barros Câmara

26-37
- PDF/A (Português (Brasil))
Audit quality and informational asymmetry: an analysis in the period before and after adoption of the international accounting standards

Térsio Arcúrio Júnior, Rodrigo de Souza Gonçalves

38-56
- PDF/A (Português (Brasil))
Effective tax rate in Brazilian companies: a comparison between open and closed companies

Dinamar Vidallas Rodrigues, Fernando Caio Galdi

57-69
- PDF/A (Português (Brasil))
Institutional reorganization plan announced by Banco do Brasil: an empirical study on reaction of the bank stock

Claudio Marcelo Edwards Barros, Sayuri Unoki de Azevedo, Artur Krassuski Negrão, Jocelino Donizetti Teodoro

70-86
- PDF/A (Português (Brasil))
From damage to the treasury to the ineligibility: an analysis of the accounts rendering of municipal managers of Goiás in the light of environmental factors

Ricardo Sartori Cella, Michele Rílany Rodrigues Machado

87-102
- PDF/A (Português (Brasil))
Role of the Audit Court in municipal financial control

Wesley de Almeida Mendes, Lucas de Paula Rocha, Marco Aurélio Marques Ferreira, Evandro Rodrigues de Faria

103-119
- PDF/A (Português (Brasil))
Relationship between dividends and rating classification of Brazilian companies

Cristiano Augusto Borges Forti, Kellen Silva Freitas

120-137
- PDF/A (Português (Brasil))
Substantive and instrumental rationalities in accounting experts’ decisions, under the lens of the communicative action theory

Alexandre Corrêa dos Santos, Nelson Hein

138-157
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Reflections of the philosophical basis of accounting principles

Sérgio de Iudícibus, Jorge Katsumi Niyama, Valdemir Regis Ferreira de Oliveira, Ilse Maria Beuren

158-173
- PDF/A (Português (Brasil))