Vol. 17 No. 43 (2020)

View Vol. 17 No. 43 (2020)

Published: 2020-06-25

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

1-2
- PDF (Português (Brasil))

Articles

Football clubs: relationship between investment, performance and PROFUT membership

Daniela Patrícia Marotz, Luiz Henrique Figueira Marquezan, Carlos Alberto Diehl

3-18
- PDF/A (Português (Brasil))
IFRS 9 – Financial instruments: determinant factors of the influence of comment letters in relation to the IASB exposure draft (ED/2013/3)

Maria Carolina Reis Visoto, Thayanne Costa da Silva, Iuri Ribeiro Nobre, Jomar Miranda Rodrigues

19-33
- PDF/A (Português (Brasil))
Management of risks and internal controls in Brazilian public firms involved in corruption and money laundering scandals

Magali Carvalho Façanha, Francisco de Assis Pereira de Lima, Márcia Martins Mendes de Luca, Alessandra Carvalho de Vasconcelos

34-50
- PDF/A (Português (Brasil))
Analysis of the decisional process of investors and financial market analysts in relation to the shares of companies with negative equity

José Antonio Cescon, Roberto Frota Decourt, Luciana de Andrade Costa

51-70
- PDF/A (Português (Brasil))
What is the influence of family management on the cost of debt financing? Analysis in companies with family ownership structure

Geovanne Dias de Moura, Jovani Lanzarin, Sady Mazzioni, Francisca Francivânia Rodrigues Ribeiro Macêdo

71-87
- PDF/A (Português (Brasil))
Analysis of efficiency in the management of resources of Federal Institutions of Higher Education in light of the new public administration

Saulo Silva Lima Filho, Blênio Cezar Severo Peixe

88-103
- PDF/A (Português (Brasil))
Adoption of fair value for non-financial assets: evidence from Germany, Brazil and the United Kingdom

Aline Fernandes Pinto, Sirlei Lemes, Neirilaine Silva de Almeida

104-119
- PDF/A (Português (Brasil))
Individual characteristics relevant to the independent board member

Ciro Antonio Fernandes, Eduardo de Camargo Oliva, Edson Keyso de Miranda Kubo

120-135
- PDF/A (Português (Brasil))
Tax aggressiveness of government-controlled corporations in Brazil

Antonio Lopo Martinez, Fabio Pereira Motta

136-148
- PDF/A (Português (Brasil))
Influence of corporate governance on information asymmetry: a comparison between Brazilian and American companies

Caroline Keidann Soschinski, Daiani Schlup, Nadia Mar Bogoni, Paulo Roberto da Cunha

149-163
- PDF/A (Português (Brasil))