Vol. 20 No. 54 (2023)

Published: 2023-05-19

Editorial

Editorial

José Alonso Borba, Denize Demarche Minatti Ferreira, Carlos Eduardo Facin Lavarda
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Articles

Potential antecedents to the adoption of Business Analytics in accounting

Leticia Araujo, Ariel Behr, Fernanda Momo
- PDF/A (Português (Brasil))
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IPSAS adoption: the accounting environment in local governments in Latin America

Gabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales

01-22
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- PDF/A (Español (España))
Do macroeconomic institutional factors matter for carbon disclosure? A study on the largest carbon emitters

Alan Bandeira Pinheiro, Bárbara Galleli, Joyce Aparecida Ramos dos Santos, Gabriele Lopes
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Uniformity and consistency of choices in the recognition and measurement of biological assets

Deyvison de Lima Oliveira, Sílvio Hiroshi Nakao

1-22
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- PDF/A (Português (Brasil))
Compliance with good corporate governance practices and the managerial ability of managers

Leocadia Candido da Silva, Cheila Nunes dos Santos, Sady Mazzioni, Cristian Bau Dalmagro

1-17
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- PDF/A (Português (Brasil))
Enforcement and accounting conservatism: analysis of publicly capital companies in the G20 member countries

Vanessa Noguez Machado, Suliani Rover
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Influence of the method of measurement of biological assets in the quality of earnings

Marcos Paulo Rodrigues de Souza, Claudio Marques, Ilirio José Rech

1-14
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- PDF/A (Português (Brasil))
The adoption of informational proxies as an alternative to the absence of formal management control mechanisms in startups

Alexandre Coradini Ribeiro, Márcia Maria dos Santos Bortolocci Espejo, Elisabeth de Oliveira Vendramin, Flaviano Costa

1-18
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Effects of environmental, social and governance performance on value relevance of Brazilian companies

Inaê de Sousa Barbosa, Roberto Carlos Klann

1-15
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- PDF/A (Português (Brasil))
Relationship between the announcement of administrative sanctioning proceedings and CEO turnover

Rinaldo de Sousa Guimarães, Luciana Santos Santiago, Marcelo Alvaro da Silva Macedo

01-17
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- PDF/A (Português (Brasil))
Analysis of the relationship between temporal and behavioral aspects of the analyst's forecasting accuracy

Paula Carolina Ciampaglia Nardi, Evandro Marcos Saidel Ribeiro, José Lino Oliveira Bueno, Ishani Aggarwal
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VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap

Luís Gustavo Chiarelli de Sousa, Amaury José Rezende
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- PDF/A (Português (Brasil))
Related party transactions: evidence of comparability in Brazilian publicly traded companies

Ana Claudia Lima, Carlos Henrique Silva do Carmo

01-17
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Accountability in municipal chambers: revisiting websites of state of Santa Catarina

Fabiano Maury Raupp, Jose Antonio Gomes de Pinho
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- PDF/A (Português (Brasil))
Environmental innovation and managerial initiatives for carbon reduction: the moderating effect of CEO power

Victor Vasconcelos, Maisa de Souza Ribeiro
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Efficiency, fiscal austerity and budget availability in federal institutions of higher education in the light of public choice theory

Saulo Silva Lima Filho, Blênio Cezar Severo Peixe
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- PDF/A (Português (Brasil))
Determinants of the timeliness of income tax administrative case proceedings of large Brazilian banks in the country’s Administrative Council of Tax Appeals

Antonio Lopo Martinez, Emmanuel Marques Silva, Maurílio Arruda de Araújo, Alfredo Sarlo Neto
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- PDF/A (Português (Brasil))

Vol. 20 No. 54 (2023)

Editorial

Editorial

Articles

Potential antecedents to the adoption of Business Analytics in accounting

IPSAS adoption: the accounting environment in local governments in Latin America

Do macroeconomic institutional factors matter for carbon disclosure? A study on the largest carbon emitters

Uniformity and consistency of choices in the recognition and measurement of biological assets

Compliance with good corporate governance practices and the managerial ability of managers

Enforcement and accounting conservatism: analysis of publicly capital companies in the G20 member countries

Influence of the method of measurement of biological assets in the quality of earnings

The adoption of informational proxies as an alternative to the absence of formal management control mechanisms in startups

Effects of environmental, social and governance performance on value relevance of Brazilian companies

Relationship between the announcement of administrative sanctioning proceedings and CEO turnover

Analysis of the relationship between temporal and behavioral aspects of the analyst's forecasting accuracy

VAT: The effectivity of electronic tax compliance in the face of the determinants of the tax gap

Related party transactions: evidence of comparability in Brazilian publicly traded companies

Accountability in municipal chambers: revisiting websites of state of Santa Catarina

Environmental innovation and managerial initiatives for carbon reduction: the moderating effect of CEO power

Efficiency, fiscal austerity and budget availability in federal institutions of higher education in the light of public choice theory

Determinants of the timeliness of income tax administrative case proceedings of large Brazilian banks in the country’s Administrative Council of Tax Appeals

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