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

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

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

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

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

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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27700

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27702

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27704

  • Socio environmental responsibility practices and organizational performance in public companies

    Naline Tres, Claudia Dalla Porta, Sady Mazzioni, Cristian Baú Dal Magro, Daniela Di Domenico
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27705

  • Tax aggressiveness in publicly traded companies operating in a regulated market

    Thaís Salvatori França, Francisco Antonio Bezerra
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27706

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27707

  • The impact of using technology on the performance of dairy production: traditional management, compost barn and free stall

    Ana Maria Meinl, Euselia Paveglio Vieira
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27708

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27709

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27710

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27711

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27712

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27713

  • The efficiency of Brazilian railway system: an application of Data Envelopment Analysis

    Maria Cecilia da Silva Brum, Tiago Wickstrom Alves
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27714

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27715

  • 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
    DOI: https://doi.org/10.21680/2176-9036.2022v14n1ID27716