Vol. 17 No. 44 (2020)

View Vol. 17 No. 44 (2020)

Published: 2020-07-30

Editorial

Editorial

Carlos Eduardo Facin Lavarda, Suliani Rover

1-2
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Articles

Analysis of the effects of financial instruments on accounting conservatism in Brazilian banks

Juliana Molina Queiroz, Adriano Rodrigues, Marcelo Alvaro da Silva Macedo, Natan Szuster

3-16
- PDF/A (Português (Brasil))
Capital Structure and financial distress in family and non-family Brazilian companies

Edgar Pamplona, Alice Carolina Ames, Tarcísio Pedro da Silva

17-32
- PDF/A (Português (Brasil))
Open-book accounting in the buyer and supplier relationship in the agro-industrial sector

Anderson Martins Cardoso, Lara Cristina Francisco de Almeida Fehr, Rosimeire Pimentel Gonzaga, Sérgio Lemos Duarte

33-53
- PDF/A (Português (Brasil))
Analysis of factors associated with portfolio performance of closed Brazilian complementary pension entities

William Aparecido Maciel da Silva, Rodrigo Fernandes Malaquias, Ilírio José Rech

54-70
- PDF/A (Português (Brasil))
Academic justice and dishonesty: a study with students of the accounting sciences course

Débora Santos, Bruna Camargos Avelino, Jacqueline Veneroso Alves da Cunha, Romualdo Douglas Colauto

71-86
- PDF/A (Português (Brasil))
Research on governmental accounting in Latin America. Perspectives forward

Michael Andrés Diaz Jimenez, Carlos Orlando Rico Bonilla

87-104
- PDF/A (Español (España))
- PDF/A (Português (Brasil))
Influence of corporate governance on choice of earnings management type

Vania Regina Morás, Roberto Carlos Klann

105-122
- PDF/A (Português (Brasil))
Who is falling behind? An analysis of the public transparency of electronic portals in the municipalities of Tocantins

Xenise Milhomem Brandão Araújo, Clóvis Antônio Kronbauer, José Ribamar Marques de Carvalho, Gianinni Martins Pereira Cirne

123-141
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International Financial Reporting Standards adoption and foreign investments in Brazilian financial market

Edvaldo Dias da Silva Filho, Talles Vianna Brugni, Silvania Neris Nossa, Aziz Xavier Beiruth

142-153
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Transparency of the cost of parliamentary activity

Fabiano Maury Raupp

154-166
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