Vol. 18 No. 47 (2021)

View Vol. 18 No. 47 (2021)

Published: 2021-03-22

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani

1-2
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Articles

Goodwill from the appreciative inquiry (AI) perspective: innovation transforming intangible capital

Kleber Vasconcellos de Oliveira, Paulo Roberto Barbosa Lustosa, Andrea de Oliveira Gonçalves

03-17
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Budget distribution of Brazilian state governments based on citizen perception: an analysis in light of the Punctuated Equilibrium Theory

Hugo Marco Consciência Silvestre, Ginésio Justino Gomes de Sá, Magnus Luiz Emmendoerfer

18-35
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Brazilian GDP as an efficient proxy for the return of market portfolios in the CAPM

Victor Fontes Teixeira, Alfredo Sarlo Neto, Donizete Reina

36-54
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State ownership and governance

Alison Geovani Schwingel Franck, Igor Bernardi Sonza

55-71
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Women as CEO (Chief Executive Officer) and CFO (Chief Financial Officer): influence of female presence on the quality of accruals

Sarah Amaral Fabrício, Kátia Dalcero, Denize Demarche Minatti Ferreira, Alex Mussoi Ribeiro

72-90
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Directives for public entities’ popular financial reporting

Fabiana Vale de Sousa Prudente Martins, Diana Vaz de Lima

91-108
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Contingency factors that contribute to the adoption of target costing: a case study in a service company

Eliane Cortes Braga, Josélia Fernandes do Nascimento, Antônio André Cunha Callado

109-123
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Multinationality, intangible assets and tax aggressiveness

Ana Paula Araujo Lima, Valcemiro Nossa, Silvania Neris Nossa, Nadia Cardoso Moreira

124-139
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An analysis of the content and quality of corporate sustainability reports according to GRI standards in peruvian mining companies supervised by the SMV in 2018: deficiencies and opportunities

Oscar Alfredo Diaz-Becerra, Claudia Leon-Chavarri, Brenda Gabriela Ampuero-Alfaro

140-154
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Experimental research applied to accounting education: current panorama and future opportunities in the Brazilian scenario

Ricardo Suave, Stella Maris Lima Altoé, Marcelo Marchine Ferreira

155-176
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