Vol. 14 No. 2 (2022): Jul./Dez.

EDITORIAL

Editorial – Revista Ambiente Contábil – V. 14 – N. 2 – Year 2022 (Jul./Dec. 2022)

Prof. Dr. Maurício Corrêa da Silva
- PDF/A (Português (Brasil))

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

Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of brazilian open capital companies

Andressa Fernanda da Silva, Maíra Melo de Souza

1-21
- PDF/A (Português (Brasil))
Influence of operational levels of corporate governance on earnings management in companies listed on B3

Pedro Junior Oliveira Trocz, Aládio Zanchet, Denis Dall Asta, Clóvis Fiirst

22-37
- PDF/A (Português (Brasil))
Overconfidence and audit fees: does fiscal council influence this relationship?

Jorge Luiz De Santana Júnior, Thiago Rios Sena

38-57
- PDF/A (Português (Brasil))
The relationship between accounting information and the performance of supplementary health care providers

Rudolph Fabiano Alves Pedroza Teixeira, Marcelo Álvaro da Silva Macedo, Odilanei Morais dos Santos

58-80
- PDF/A (Português (Brasil))
Historical VaR as a stock fund diversification assessment tool

Victor Amancio de Oliveira, Rafael Moreira Antônio, Rafael Confetti Gatsios

81-94
- PDF/A (Português (Brasil))
Executive compensation and the economic-financial and environmental performance of IBRX-50 companies

Aline de Araújo dos Santos Ramos, Janaína da Silva Ferreira, Alessanderson Jacó de Carvalho, Lucas Martins Dias Maragno

94-111
- PDF/A (Português (Brasil))
Loan loss provision and earnings management in financial institutions: an analysis of the largest Brazilian banks

Emerson Silva Mazulo, Renielly Nascimento Iara, Paulo Augusto Pettenuzzo de Britto

112-128
- PDF/A (Português (Brasil))
Corporate social responsibility and the life cycle of brazilian companies

Maria Macileya Azevedo Freire, Priscila de Azevedo Prudêncio, Jane Elly Nunes da Costa Lima

129-145
- PDF/A (Português (Brasil))
The relation between the adherence of integrated reporting to the IIRC framework and economic performance

Gabriel Romão, Cíntia de Melo de Albuquerque Ribeiro, Julio Vieira Neto

146-168
- PDF/A (Português (Brasil))
Lawsuits judged by CVM: analysis of the main infractions committed by independent auditors

Patricia Kortz, Adriano José Azeredo

169-189
- PDF/A (Português (Brasil))
Value relevance of the new operating income: evaluation of the exposure draft 2019/07

Rummenigue Farias Lima, Luiz Ricardo da Costa, Jomar Miranda Rodrigues

190-207
- PDF/A (Português (Brasil))
Analysis of the capital structure and debt heterogeneity of publicly traded companies in the industrial and agribusiness sector

Antonio Flávio Quintanilha Marongio, Vinícius Medeiros Magnani, Rafael Confetti Gatsios

208-229
- PDF/A (Português (Brasil))

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

Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory

Marinette Santana Fraga, Cláudia Aparecida Avelar Ferreira, Armindo dos Santos de Sousa Teodósio, Mariano Yoshitake, Verônica Macário de Oliveira Motta

230-257
- PDF/A (Português (Brasil))
The different types of financial resources and their use by candidates for governors in the 2018 election

Renan Bittencourt Guerra, Laisa de Souza David, Etania Gave, Janyluce Rezende Gama

258-278
- PDF/A (Português (Brasil))
Public expenditure and human development in Brazilian municipalities

Rossana Guerra Sousa, Leandro da Costa Santos, Rebeca Silva Cavalcanti, Dimas Barreto Queiroz

279-300
- PDF/A (Português (Brasil))

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

Reward or fraud? A multi-theoretical look at pejotization

Felipe Borges de Santana, Ivone Vieira Pereira

301-319
- PDF/A (Português (Brasil))
Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory

Rafael Scuizato Telles, Luana Santos Mateo, Joyce Menezes da Fonseca Tonin

320-337
- PDF/A (Português (Brasil))
Analysis of personnel turnover as a type of occult cost in a company in the glass sector

Marcos Igor da Costa Santos, Rayane Farias dos Santos

338-356
- PDF/A (Português (Brasil))
Professor perception on the applicability of PBL in accounting education: challenges and limitations

Maria Auxiliadora de Oliveira Morais, Hellen Bomfim Gomes, Diogo Henrique Silva de Lima, Aneide Oliveira Araujo, Joana Darc Medeiros Martins

357-379
- PDF/A (Português (Brasil))
Remote teaching in times of social distancing: a study in accounting and actuarial science courses

Maria Sueli Arnoud Fernandes, Thiago Alexandre das Neves Almeida, Henrique César Melo Ribeiro

380-408
- PDF/A (Português (Brasil))
Contingent factors related to investments in research and development

Vaine Maria Folle Mattiello, Silvana Dalmutt Kruger, Antonio Zanin, Cristian Bau Dal Magro

409-429
- PDF/A (Português (Brasil))
Accountability in electoral accounting: the perspective of the electorate

Fabrício Martins Cantanhede

430-456
- PDF/A (Português (Brasil))
Forensic accounting: an overview of its professionals and their activities in Brazil

Claudio de Souza Miranda, João Paulo Resende de Lima, Mariana Titoto Marques, Guilherme Luiz Bertoni Pontes

457-479
- PDF/A (Português (Brasil))

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

Resenha do Livro: Perícia Contábil. Müller, A. N., Timi, S. R. R., & Heimoski, V. T. M. (2017). São Paulo, SP: Saraiva, 224 páginas, ISBN: 978-85-472-1977-2.

Pablo Eduardo Nikolais Teixeira Bonifácio da Silva
- PDF/A (Português (Brasil))

Section 7: International (S7)

Non-current assets held for sale and discontinued operations: an analysis in the level of evidence and the characteristics of publicly traded Brazilian companies

Andressa Fernanda da Silva, Maíra Melo de Souza
- PDF/A
Influence of operational levels of corporate governance on earnings management in companies listed on B3

Pedro Junior de Oliveira Trocz, Aládio Zanchet, Denis Dall Asta, Clóvis Fiirst
- PDF/A
Overconfidence and audit fees: does the fiscal council influence this relationship?

Jorge Luiz De Santana Júnior, Thiago Rios Sena
- PDF/A
The relationship between accounting information and the performance of supplementary health care providers

Rudolph Fabiano Alves Pedroza Teixeira, Marcelo Álvaro da Silva Macedo, Odilanei Morais dos Santos
- PDF/A
Historical VaR as a stock fund diversification assessment tool

Victor Amancio de Oliveira, Rafael Moreira Antônio, Rafael Confetti Gatsios
- PDF/A
The relation between the adherence of integrated reporting to the IIRC framework and economic performance

Gabriel Romão, Cíntia de Melo de Albuquerque Ribeiro, Júlio Vieira Neto
- PDF/A
Lawsuits judged by CVM: analysis of the main infractions committed by independent auditors

Patricia Kortz, Adriano José Azeredo
- PDF/A
Value relevance of the new operating income: evaluation of the exposure draft 2019/07

Rummenigue Farias Lima, Luiz Ricardo da Costa, Jomar Miranda Rodrigues
- PDF/A
Analysis of the capital structure and debt heterogeneity of publicly traded companies in the industrial and agribusiness sector

Antonio Flávio Quintanilha Marongio, Vinícius Medeiros Magnani, Rafael Confetti Gatsios
- PDF/A
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory

Marinette Santana Fraga, Cláudia Aparecida Avelar Ferreira, Armindo dos Santos de Sousa Teodósio, Mariano Yoshitake, Verônica Macário de Oliveira Motta
- PDF/A
Public expenditure and human development in Brazilian municipalities

Rossana Guerra Sousa, Leandro da Costa Santos, Rebeca Silva Cavalcanti, Dimas Barreto Queiroz
- PDF/A
Students' perceptions about the influence of educational games on achievement and motivation, a study based on the Flow Theory

Rafael Scuizato Telles, Luana Santos Mateo, Joyce Menezes da Fonseca Tonin
- PDF/A
Professor perception on the applicability of PBL in accounting education: challenges and limitations

Maria Auxiliadora de Oliveira Morais, Hellen Bomfim Gomes, Diogo Henrique Silva de Lima, Aneide Oliveira Araujo, Joana Darc Medeiros Martins
- PDF/A
Remote teaching in times of social distancing: a study in the accounting and actuarial sciences courses

Maria Sueli Arnoud Fernandes, Thiago Alexandre das Neves Almeida, Henrique Cesar Melo Ribeiro
- PDF/A
Accountability in electoral accounting: the electorate perspective

Fabrício Martins Cantanhede
- PDF/A

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)

dados

Current Issue