Vol. 18 No. 49 (2021)

View Vol. 18 No. 49 (2021)

Published: 2021-10-04

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

01-02
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Articles

Analysis of social norms of interview-based papers in Brazilian Accounting journals from 2010 to 2019

João Paulo Resende de Lima, Vanessa Ramos da Silva, Edvalda Araújo Leal

03-21
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Influence of the municipal participation fund and fiscal responsibility on the level of socioeconomic development of Brazilian municipalities

Daniele Silva Rodrigues, Fabiana de Oliveira Andrade, Bruna Camargos Avelino, João Estevão Barbosa Neto

22-37
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Chief Executive Officer (CEO) compensation and value creation in Brazilian companies listed on the IBRX 100

Natália Garcia de Oliveira, Laís Karlina Vieira, Jacqueline Veneroso Alves da Cunha

38-55
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The volatility of cash flow and cash availability in the capital structure of Brazilian industrial companies

Edgar Pamplona, Cristiane Canton, Tarcísio Pedro da Silva, Moacir Manoel Rodrigues Junior

56-72
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On the relationship between implied volatility index and stock return index

Aparecida de Fátima Ferreira Martins, , Vinicius Mothe Maia

73-91
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The relationship between the introduction of key audit matters and the audit delay in Brazil

Carlos Tadao Kawamoto, José Alves Dantas, José Roberto Moraes Antiqueira

92-110
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Disclosure of the integrated report: an experiment on investor's judgment and decision-making

Pamila Eduarda Balsan Colla, Simone Boruck Klein, Delci Grapégia Dal Vesco, Cleston Alexandre dos Santos

111-127
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Effects of outsourcing on costs: estimating the conversion of fixed to variable costs

Leandra da Silva, Tiago Wickstrom Alves, Alexsandro Marian Carvalho

128-144
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Performance of the Fama-French five-factor model in the pricing of anomalies in the Brazilian market

Claudia Faria Maciel, Laíse Ferraz Correia, Hudson Fernandes Amaral, Joyce Mariella Medeiros Cavalcanti

145-161
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Value relevance of accounting and analysts’ forecasts: does the emerging country’s information environment matter?

Emanuelle Priscila de Almeida Peixoto, Orleans Silva Martins

162-177
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