Vol. 18 No. 1 (2026): Jan./Jun.

View Vol. 18 No. 1 (2026): Jan./Jun.
DOI: https://doi.org/10.21680/2176-9036.2026v18n1
Published: 07-01-2026

EDITORIAL

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

  • The impact of share-based payment plans on the performance of brazilian companies before and during the Covid-19 pandemic

    Danielle de Pauli Oliveira, Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Lúcio de Souza Machado
    1-24
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID37439

  • ESG and sustainable development goals in the Brazilian textile industry: a study on corporate reporting

    Matheus Monteiro Xavier, Ícaro Guilherme Felix da Cunha, Cecilia Loretti de Paiva, Etienne Cardoso Abdala, Daisy Aparecida do Nascimento Rebelatto
    25-47
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID37355

  • Concentration of ownership and intangible assets in brazilian listed capital companies

    Diego Batista Silva Carvalho, Luciana Carvalho
    48-73
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID37923

  • The transition of fundamental accounting principles to the conceptual framework – a critical-reflective analysis

    Francielle Rodrigues do Nascimento Voltarelli de Freitas, Jorge Katsumi Niyama, César Augusto Tibúrcio Silva
    74-100
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39105

  • Capital structure strategies through the lens of ESG: assessing trends between Brazil and China

    Daniela Cristina de Andrade, Brunna Mendonça Braga, Clóvis Fiirst, Gilmar Ribeiro de Mello
    101-127
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38231

  • Independent auditors’ tax consultancy and its impact on tax litigation

    Antonio Lopo Martinez, Marielza Santos do Nascimento, Luis Paulo Guimarães dos Santos, Silvio Hiroshi Nakao, Aline Mendonça de Andrade
    128-149
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39187

  • Pension funds and the secondary private equity market in Brazil: a study of Petros and Previ transactions

    William Phillip Fernandes Santos, Matheus da Costa Gomes
    150-169
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39210

  • Environmental, social, and governance (ESG) performance and earnings management: evidence from the brazilian stock market

    Jocykleber Meireles de Souza, Vanessa Câmara de Medeiros Fernandes, Camilla Araújo Amaral Duarte, Allisson Silva dos Santos
    170-192
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38451

  • Explanatory factors of the cost stickiness phenomenon in public companies in Brazil

    Laura Brandão Costa, Marcelo Tavares
    193-214
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38774

  • Impact of ESG on corporate performance: a comparative analysis between developed and emerging markets

    Washington Romão dos Santos, Michele Monteiro Lirio Maria, Vinícius Costa da Silva Zonatto, Elizeu Maria Junior, Donizete Reina
    215-234
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38573

  • Reflections on the impact of informational asymmetry on goodwill

    Ana Clara Gonçalves Calaça Costa, Jomar Miranda Rodrigues, Jorge Katsumi Niyama, César Augusto Tibúrcio Silva
    235-252
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39237

  • Disclosure and representation of transactions with related parties of companies listed on B3: a look at corporate governance

    Natália Weingärtner, Maíra Melo de Souza
    253-275
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38686

  • Analysis of the disclosure of sustainable practices in companies that won the 2024 Anefac award

    Cristina Barbosa dos Santos, José Matias-Pereira, Jomar Miranda Rodrigues
    276-293
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39180

  • Corporate governance and dividend distribution: evidence from the Brazilian Stock Market

    João Eduardo Ribeiro, Antônio Artur de Souza, Letícia Drummond Rezende, Eduardo Amat Silva
    294-314
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38999

  • Accounting conservatism and life cycle stages in brazilian credit unions

    Diego Rafael Stüpp, Leonardo Flach, Arthur Frederico Lerner, Isabel Martínez-Conesa
    315-337
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID39719

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

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

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

  • To progress or not to tax? What is the best desicion?

    Pedro Henrique Jesus Oliveira, Nathalia Amaral Pereira, Andreia Lopes Cirino, Antônio Carlos Brunozi Júnior
    696-713
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID38820

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

Section 7: International (S7)

  • The impact of share-based payment plans on the performance of brazilian companies before and during the Covid-19 pandemic

    Danielle de Pauli Oliveira, Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Lúcio de Souza Machado
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42504

  • The transition of fundamental accounting principles to the conceptual framework: a critical-reflective analysis

    Francielle Rodrigues do Nascimento Voltarelli de Freitas, Jorge Katsumi Niyama, César Augusto Tibúrcio Silva
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42505

  • Capital structure strategies through the lens of ESG: assessing trends between Brazil and China

    Daniela Cristina de Andrade , Brunna Mendonça Braga, Clóvis Fiirst, Gilmar Ribeiro de Mello
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42506

  • The impact of independent auditors’ tax consulting services on tax litigation

    Antonio Lopo Martinez, Marielza Santos do Nascimento, Luis Paulo Guimarães dos Santos, Silvio Hiroshi Nakao, Aline Mendonça de Andrade
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42507

  • Pension funds and the secondary private equity market in Brazil: a study of Petros and Previ transactions

    William Phillip Fernandes Santos, Matheus da Costa Gomes
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42508

  • Environmental, social, and governance (ESG) performance and earnings management: evidence from the brazilian stock market

    Jocykleber Meireles de Souza, Vanessa Câmara de Medeiros Fernandes, Camilla Araújo Amaral Duarte, Allisson Silva dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42509

  • Impact of ESG on corporate performance: a comparative analysis between developed and emerging markets

    Washington Romão dos Santos, Michele Monteiro Lirio Maria, Vinícius Costa da Silva Zonatto, Elizeu Maria Junior, Donizete Reina
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42510

  • Reflections on the impact of informational asymmetry on goodwill

    Ana Clara Gonçalves Calaça Costa, Jomar Miranda Rodrigues, Jorge Katsumi Niyama, César Augusto Tibúrcio Silva
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42511

  • Disclosure and representation of transactions with related parties of companies listed on B3: a look at corporate governance

    Natália Weingärtner, Maíra Melo de Souza
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42512

  • Analysis of the disclosure of sustainable practices in companies that won the 2024 Anefac award

    Cristina Barbosa dos Santos, José Matias-Pereira, Jomar Miranda Rodrigues
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42516

  • Corporate governance and dividend distribution: evidence from the Brazilian Stock Market

    João Eduardo Ribeiro, Antônio Artur de Souza, Letícia Drummond Rezende, Eduardo Amat Silva
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42518

  • Accounting conservatism and life cycle stages in brazilian credit unions

    Diego Rafael Stüpp, Leonardo Flach, Arthur Frederico Lerner, Isabel Martínez Conesa
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42520

  • Environmental disclosure of healthcare waste in public university hospitals in Brazil: diagnosis and proposal of a disclosure model aimed at transparency and sustainability

    Fabrícia Silva da Rosa, Juliana dos Anjos
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42523

  • Readability of the explanatory notes to the public financial statements of the states of Northeast Region and socio-economic and financial variables based on regression with panel data

    Cibele Pires de Matos, Roberto Sérgio do Nascimento, Naiara Leite dos Santos Sant'Ana, Nélida Astezia Castro Cervantes, Francisco Felipe Ramos Rodrigues Lima
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42524

  • Technology spending and the effects of the pandemic on the efficiency of federal institutes

    Margarez Rodrigues da Silva, Silvania Neris Nossa, Diego Rodrigues Boente, Cristiano de Jesus Sousa de Abreu, Valdemir da Silva
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42530

  • Performance measurement: structuring the performance wheel in a micro-company in the furniture industry sector

    Sabrina Ribeiro de Almeida, Emily Tavares Pessoa Maciel, Antônio André Cunha Callado
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42531

  • Influence of budget participation on budget quality, budget adequacy, and budget goal level of managers with budgetary responsibility in port companies

    Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42533

  • Adoption of corporate governance practices by startups in the northeast

    Thalya Teles Teixeira, Rafael Confetti Gatsios
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42534

  • Lobbying in accounting regulation: analysis of comment letters on the IAS 8 Exposure Draft

    Giovani Lauretti Bernado, Romildo de Oliveira Moraes
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42535

  • Sufficiency exam from the perspective of accounting sciences course students

    Sílvio Paula Ribeiro, Sirlei Tonello Tisott, Cleston Alexandre dos Santos, Denise dos Santos Silva de Carvalho, Gabriela Carolina Ferreira Dias
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42536

  • IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard

    Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42537

  • Risk management and contingency factors in a public educational institution

    Thayná de Oliveira Fernandes, Renata Paes de Barros Câmara, Aldo Leonardo Cunha Callado, Caritsa Scartaty Moreira
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42538

  • Budgetary participation in managerial performance: an analysis mediated by sharing and use of information

    Marta Guterres, Carlos Eduardo Lavarda
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42539

  • Impact factors on graduates' income and employability: an analysis at a federal higher education institution

    Polyandra Zampiere Pessoa da Silva, Milton Jarbas Rodrigues Chagas, Elias Pereira Lopes Júnior, Breno Mota do Nascimento
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42540

  • Análisis de los factores socioeconómicos que influyen en el nivel de inversión en saneamiento básico en los estados brasileños

    Raryson Miletto Câmara Antunes, Eli de Sousa Lima, Atelmo Ferreira de Oliveira, Anderson Luiz Rezende Mól
    DOI: https://doi.org/10.21680/2176-9036.2026v18n1ID42541