Vol. 13 No. 2 (2021): Jul./Dez.

View Vol. 13 No. 2 (2021): Jul./Dez.

DOI: https://doi.org/10.21680/2176-9036.2021v13n2

Published: 18-01-2023

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 13 – N. 2 – Year 2021 (July/December 2021)

Prof. Dr. Maurício Corrêa da Silva

i-vi
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Section 1: Accounting Applied to the Business Sector (S1)

Determinants of the spread of credit unions and commercial banks

Gustavo Antonio Faleiro Bernardes, Aziz Xavier Beiruth, Talles Vianna Brugni

1-19
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Tax management: analysis of the influence on the cost of equity of Brazilian companies

Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo

20-40
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Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

Bruno Chacon Prata, Leonardo Flach

41-62
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Relevance of goodwill and periods of recession: evidence in the Brazilian capital market

Taise Feltes, Ernesto Fernando Rodrigues Vicente, Alex Mussoi Ribeiro

63-79
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Fair value measurement and its impact on audit fees: evidence in the Brazilian market

Edson Vinícius Pontes Bastos , Luciana Holtz, Odilanei Morais dos Santos

80-99
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Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure

Claúdia Voges, Cleber Broietti, Suliani Rover

100-120
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Diversification of revenues in credit unions in Brazil and their influence on financial performance

Lucas Ribeiro, Rosiane Maria Lima Gonçalves

121-144
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PROFUT: an analysis of the capital of brazilian times

Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira, Rosângela Queiroz Souza Valdevino

145-164
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The effect of the introduction of market makers on stock liquidity: evidence in the brazilian stock market

Gabriel Augusto de Carvalho, João Eduardo Ribeiro, Laíse Ferraz Correia

165-180
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Ten years of academic career of Journal Advances in Scientific and Applied Accounting in the light of its scientific production

Henrique César Melo Ribeiro

181-207
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Section 3: Research of Field on Accounting (Survey) (S3)

Knowledge level of accounting professionals in Três Lagoas (MS) about environmental accounting, management and environmental legislation

Sirlei Tonello Tisott, Sílvio Paula Ribeiro, Tamires Sousa Araújo, Cinthia da Costa Pontes, Jhonatan Verissímo da Sílva

208-230
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Teaching competences and learning in controllership in master's programs: an investigation of student perception

Silvana Anita Walter, Jhessica Tamara Kremer, Jéssica Karine de Oliveira Gomes, Anna Caroline Priebe

231-248
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Possible factors of promoting or commiting the motivation of accounting students: analysis in a Minas Gerais institution

Breno da Silva Costa, Janaina Gonçalves de Faria, Bruna Camargos Avelino, Talles Vianna Brugni

249-274
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Guilt feelings experienced in postgraduate

Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa, Romualdo Douglas Colauto

275-298
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Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

Thais da Silva Moura, Roberto Sergio do Nascimento, Ricardo Viotto

299-317
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Use of management information systems from the perspective of farmers

Adressa Bittarello, Stella Maris Lima Altoé, Ricardo Suave

318-334
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Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education

Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo, Paulo Roberto Nóbrega Cavalcanti

335-354
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The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE

Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim, Tácio Marques da Cunha

355-379
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Section 4: Cases of Education Applied the Accounting (S4)

Teaching case: the water i wear

Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda, Juliana Molina Queiroz

380-398
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Section 5: Thesis, Dissertation, and Book Reviews (S5)

Review of the book: Ethical foundations of taxation: in search of a Theory of Justice in Kant, by Rodrigues, R. S. Belo Horizonte: D’Plácido, 2021, 224p. ISBN: 978-65-5589-139-3.

Adriano da Silva Ribeiro
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Section 7: International (S7)

Tax management: analysis of the influence on the equity cost of Brazilian companies

Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo
- PDF/A
Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

Bruno Chacon Prata, Leonardo Flach
- PDF/A
Fair value measurement and its impact on audit fees: evidence in the Brazilian market

Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos
- PDF/A
PROFUT: an analysis of the capital structure of Brazilian soccer teams

Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira, Rosângela Queiroz Souza Valdevino
- PDF/A
The effect of the introduction of market makers on stock liquidity: evidence from the Brazilian stock market

Gabriel Augusto de Carvalho, João Eduardo Ribeiro, Laíse Ferraz Correia
- PDF/A
Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

Thaís da Silva Moura, Roberto Sérgio do Nascimento, Ricardo Viotto
- PDF/A
Use of management information systems from the perspective of farmers

Andressa Bittarello, Stella Maris Lima Altoé, Ricardo Suave
- PDF/A
Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education

Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo, Paulo Roberto Nóbrega Cavalcanti
- PDF/A
The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE

Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim, Tácio Marques da Cunha
- PDF/A
Teaching case: the water I wear

Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda, Juliana Molina Queiroz
- PDF/A
Guilt feelings experienced in postgraduate

Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa, Romualdo Douglas Colauto
- PDF/A (Español (España))