Vol. 18 No. 46 (2021)

View Vol. 18 No. 46 (2021)

Published: 2021-01-13

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

1-2
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Articles

Dimensions of the importance of controlling in organizations: a multivariate and multicriteria study

Silvana Silva Vieira Tambosi, Jandir Tambosi Junior, Nelson Hein, Adriana Kroenke

3-15
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Level the disclosure of non-financial information of the Brazilian companies participating in the integrated report pilot project

Aline Christina Teixeira, Ilirio José Rech, Ercílio Zanolla, Marcia Helena de Andrade Couto

16-31
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Influence of earnings management and corporate governance on the cost of debt

Lucas Antônio Vargas, Cristian Baú Dal Magro, Sady Mazzioni

32-46
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Pokémon Go!: Stock valuation and disruptive innovation in entertainment industry

Claudio Marcelo Edwards Barros, Iago França Lopes, Itzhak David Simão Kaveski

47-63
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Real earning management: alternative to avoid reporting losses

Nevison Amorim Pereira, Marcelo Tavares

64-79
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Effects of adoption of international financial reporting standards (IFRS) in the economic and financial indicators of Brazilian financial institutions

Thais Daneberg, Roberto Frota Decourt

80-96
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Economies of scale in Brazilian complementary pension funds: is there an optimal size?

Rudolph Fabiano Alves Pedroza Teixeira, Adriano Rodrigues

97-112
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Analysis of the influence of audit delay on return on equity and cost of debt of Brazilian publicly traded companies

Nikolle Takasawa Yagui, Paula Carolina Ciampaglia Nardi

113-130
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The accountability influence on state capacity, allocation of public resources and socioeconomic development in Brazilian municipalities

Wesley de Almeida Mendes, Marco Aurélio Marques Ferreira

131-147
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The effect of cash retention and investment on the operational performance of Brazilian exporting and domestic companies in periods of economic growth and recession

Aloisio Pereira, Vinícius Silva Pereira, Antônio Sérgio Torres Penedo

148-162
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