Vol. 16 Núm. 2 (2024): Jul./Dez.

EDITORIAL

Sección 1: La contabilidad se aplicó al sector de la empresa (S1)

Sección 2: La contabilidad se aplicó al sector público y al tercer sector (S2)

Sección 3: Investigación del campo sobre contabilidad (Survey) (S3)

Sección 5: Reseñas de Tesis, Disertaciones y Libros sobre Contabilidad (S5)

Sección 7: Internacional (S7)

  • Comparative analysis of accounting information quality amongst French, Brazilian and Latin American companies

    Antônio Artur de Souza, Simone Evangelista Fonseca, Letícia Drummond Rezende
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36715
  • Analysis of the impact of the Covid-19 pandemic on the speed of journals in the field of accounting sciences

    Andréa Ewellin Nogueira Montenegro, Redvânia Vieira Xavier, Luiz Augusto de Carvalho Francisco Soares, Mariomar de Sales Lima
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36716
  • Tax aggressiveness in a scenario of economic crisis and financial difficulty: an analysis of companies listed on B3

    Cássia de Oliveira Ferreira, Laiz de Fátima Carvalho, Otávio Araújo de Carvalho, Jacqueline Veneroso Alves da Cunha
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36717
  • Risk assessment when granting credit to non-financial legal entities

    Daniele Dias Cardoso, Nilton Cesar Lima
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36718
  • The impact of economic instability on credit concessions: the case of the Covid-19 pandemic

    Leandro Henrique Mendonça Gomes, Samantha Valentim Telles
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36721
  • Earnings management and judicial recovery: evidence for brazilian companies

    Gustavo Sousa Ribeiro, Luciana Carvalho, Arthur Antonio Silva Rosa
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36722
  • Passive transparency in small brazilian municipalities

    Anderson Carvalho de Oliveira, Nálbia de Araújo Santos
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36723
  • Model of performance indicators for the evaluation of state public health expenditures in Brazil

    Gilberto Crispim, Luiz Alberton, Raimundo Nonato Rodrigues
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36725
  • Contributions of internal control to public governance: a study of the perception of internal auditors of federal educational institutions

    Josaias Santana dos Santos, Andrea de Oliveira Gonçalves
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36727
  • Identification of determining factors in formation of açaí berry price from the perspective of its entrepreneurs

    Anderson Roberto Pires e Silva, Jorge Lucas Castro Furtado, Elyany da Silv a Amador, Márcia Athayde Moreira
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36729
  • Service to demands and corruption tolerance: brazilian voters' perception of “rouba, mas faz” policy

    João Antonio da Costa Neto, Amarando Francisco r Dantas Júnio, Rossana Guerra de Sousa, Adriana Fernandes de Vasconcelos
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID36730