Vol. 14 No. 1 (2022): Jan./Jun.

View Vol. 14 No. 1 (2022): Jan./Jun.

DOI: https://doi.org/10.21680/2176-9036.2022v14n1

Published: 18-01-2023

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 14 – N. 1 – Year 2022 (Jan./Jun. 2022)

Prof. Dr. Maurício Corrêa da Silva

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

Applicability of local CAPM, adjusted local CAPM and hybrid adjusted CAPM models to the Brazilian market

Vandliny Paiva Martins Teixeira, Moisés Ferreira da Cunha, Thaisa Renata dos Santos

1-22
- PDF/A (Português (Brasil))
Earnings and capital management by latin american banks with financial instruments

José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior, José Alves Dantas

23-43
- PDF/A (Português (Brasil))
Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100

Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos, Nayane Thais Krespi Musial

44-68
- PDF/A (Português (Brasil))
Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company

Jéssica Andressa Zago, Letícia Twardowski da Silva, Vitor Paulo Rigo

69-87
- PDF/A (Português (Brasil))
Socio Environmental responsibility practices and organizational performance in publicly held companies

Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Baú Dal Magro, Daniela Di Domenico

88-109
- PDF/A (Português (Brasil))
Tax aggressiveness in publicly traded companies operating in a regulated market

Thais Salvatori França, Francisco Antonio Bezerra

110-130
- PDF/A (Português (Brasil))
Evaluation of the economic-financial condition of brazilian health insurance operators: a note on finance and regulation

Carlos Henrique Rocha, Gladston Luiz da Silva, Paulo Augusto Pettenuzzo de Britto

131-151
- PDF/A (Português (Brasil))
The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall

Ana Maria Meinl, Euselia Paveglio Vieira

152-173
- PDF/A (Português (Brasil))
Analysis of the relation between the number of active members of closed complementary Welfare Entities (EFPC) and the socioeconomic environment

Ivone Pedro de Lima, Elis Regina de Oliveira, Geovane Camilo Santos, Dryelle Laiana de Jesus Silva dos Santos, Elcio Dihl Oliveira

174-195
- PDF/A (Português (Brasil))
Corporate transparency and performance: what is the role of women in this relationship?

Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros, Márcia Martins Mendes De Luca

196-215
- PDF/A (Português (Brasil))
Analysis of economic viability, under risk conditions, of the finishing cattle feedlot system in the state of São Paulo, Brazil

Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis, André Rozemberg Peixoto Simões

216-228
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Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16

Ícaro Luiz de Sousa Silva, Alexandre Gonzales, Fernando de Almeida Santos

229-244
- PDF/A (Português (Brasil))
Performance of the largest brazilian banks: a study on the impact of the subprime crisis

Cristiana Maria Coeli, Vanessa Martins Pires

245-271
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Section 2: Accounting Applied to the Public Sector and the Third Sector (S2)

Constitutional Amendment n. 95/2016 and its impact on a federal university

Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos, Jorge Katsumi Niyama

272-289
- PDF/A (Português (Brasil))
Impacts on the efficiency of public expenditure in the fundamental education of the paulista municipalities by means of categories of the expenditure element

Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira, Carlos Eduardo de Oliveira Silva

290-312
- PDF/A (Português (Brasil))
Efficiency of the Brazilian rail transport system: an application of Data Envelopment Analysis

Maria Cecilia da Silva Brum, Tiago Wickstrom Alves

313-333
- PDF/A (Português (Brasil))

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

Internal controls for risk management: perception of auditors and managers

Isadora Marques dos Santos , Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira, Meskla Gislainy Marques da Silva

334-354
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Electronic information system in a public institution in the state of Pernambuco: an analysis of the acceptance and use of the system

Antonio Silva, Paulo Souza Junior , Alessandra Carla Ceolin

355-378
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Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale

Ana Carolina Vasconcelos Colares, Cássia de Oliveira Ferreira

379-398
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Section 5: Thesis, Dissertation, and Book Reviews (S5)

Review of the book: State Policy Capacities for Public Policy Production: Results of the Civil Service Survey in Brazil. Brasília: Enap, 2018, 74 páginas, Cadernos Enap, 56, ISSN: 0104-7078

Everaldo Nogueira de Souza, Antônio Carlos Brunozi Júnior
- PDF/A (Português (Brasil))

Section 7: International (S7)

Earnings and capital management by Latin American banks through financial instruments

José Alves de Carvalho, Júlio César Gomes Mendonça, Maurício Soares de Faria Júnior, José Alves Dantas
- PDF/A
Organizational culture and financial performance: evidence in companies listed in the Brazil Index 100

Leonardo Portella Ilowski, Iago França Lopes, Cintia Lopes da Silva Vieira, Danieli de Assis Machado, Ruberval Gonçalves de Matos, Nayane Thais Krespi Musical
- PDF/A
Impact of the exclusion of ICMS from PIS and COFINS calculation base: study on the STF decision and its effects on a food company

Jéssica Andressa Zago, Letícia Twardowski da Silva, Vitor Paulo Rigo
- PDF/A
Socio environmental responsibility practices and organizational performance in public companies

Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Baú Dal Magro, Daniela Di Domenico
- PDF/A
Tax aggressiveness in publicly traded companies operating in a regulated market

Thaís Salvatori França, Francisco Antonio Bezerra
- PDF/A
An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation

Carlos Henrique Rocha, Gladston Luiz da Silva, Paulo Augusto Pettenuzzo de Britto
- PDF/A
The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall

Ana Maria Meinl, Euselia Paveglio Vieira
- PDF/A
Corporate transparency and performance: what is the role of women in this relationship?

Verivaldo Alves de Freitas, Messias Elmiro Gomes Loiola de Oliveira, Jislene Trindade Medeiros, Márcia Martins Mendes De Luca
- PDF/A
Analysis of economic viability under risk conditions of a beef cattle feedlot system in São Paulo State, Brazil

Kaio Expedito Rodrigues Queiroz, Janderson Damaceno dos Reis, Andre Rozemberg Peixoto Simões
- PDF/A
Disclosure analysis of leases in financial statements of non-cyclical consumer companies: a study considering IFRS 16

Ícaro Luiz de Sousa Silva, Alexandre Gonzales, Fernando de Almeida Santos
- PDF/A
Constitutional Amendment 95/2016 and its impact on a federal university

Viviane Amorim de Oliveira, Eduardo Tadeu Vieira, Tiago Mota dos Santos, Jorge Katsumi Niyama
- PDF/A
Impacts on the efficiency of public expenditure in the fundamental education of São Paulo cities through the expenditure element categories

Gabriel Santana Machado, Jaime Crozatti, Vinicius Macedo de Moraes, Bianca de Oliveira, Carlos Eduardo de Oliveira Silva
- PDF/A
The efficiency of Brazilian railway system: an application of Data Envelopment Analysis

Maria Cecilia da Silva Brum, Tiago Wickstrom Alves
- PDF/A
Internal controls for risk management: perception of auditors and managers

Isadora Marques dos Santos, Rosângela Queiroz Souza Valdevino, Rosilania Silva de Queiroz, Adriana Martins de Oliveira, Letícia Jéssica Freitas de Oliveira, Meskla Gislainy Marques da Silva
- PDF/A
Evaluation of the use of the Capes Portal of journals from the perspective of research users in administration and accounting based on the SERVQUAL scale

Ana Carolina Vasconcelos Colares, Cássia de Oliveira Ferreira
- PDF/A