Vol. 13 No. 2 (2021): Jul./Dez.

View Vol. 13 No. 2 (2021): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2021v13n2
Published: 18-01-2023

EDITORIAL

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

  • Determinants of the spread of credit unions and commercial banks

    Gustavo Antonio Faleiro Bernardes, Aziz Xavier Beiruth, Talles Vianna Brugni
    1-19
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID19488

  • Tax management: analysis of the influence on the cost of equity of Brazilian companies

    Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo
    20-40
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID19788

  • Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

    Bruno Chacon Prata, Leonardo Flach
    41-62
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID20193

  • Relevance of goodwill and periods of recession: evidence in the Brazilian capital market

    Taise Feltes, Ernesto Fernando Rodrigues Vicente, Alex Mussoi Ribeiro
    63-79
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID20386

  • Fair value measurement and its impact on audit fees: evidence in the Brazilian market

    Edson Vinícius Pontes Bastos , Luciana Holtz, Odilanei Morais dos Santos
    80-99
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID21122

  • Environmental disclosure of corporate reports of the company Natura in the light of the theory of voluntary disclosure

    Claúdia Voges, Cleber Broietti, Suliani Rover
    100-120
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID21751

  • Diversification of revenues in credit unions in Brazil and their influence on financial performance

    Lucas Ribeiro, Rosiane Maria Lima Gonçalves
    121-144
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID21488

  • PROFUT: an analysis of the capital of brazilian times

    Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira, Rosângela Queiroz Souza Valdevino
    145-164
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID21793

  • The effect of the introduction of market makers on stock liquidity: evidence in the brazilian stock market

    Gabriel Augusto de Carvalho, João Eduardo Ribeiro, Laíse Ferraz Correia
    165-180
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID21269

  • Ten years of academic career of Journal Advances in Scientific and Applied Accounting in the light of its scientific production

    Henrique César Melo Ribeiro
    181-207
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID22460

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

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

  • Teaching case: the water i wear

    Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda, Juliana Molina Queiroz
    380-398
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID22160

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

Section 7: International (S7)

  • Tax management: analysis of the influence on the equity cost of Brazilian companies

    Hana Belisa Marques de Freitas, Caritsa Scartaty Moreira, Annandy Raquel Pereira da Silva, Ítalo Carlos Soares do Nascimento, Geison Calyo Varela de Melo
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25717

  • Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

    Bruno Chacon Prata, Leonardo Flach
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25718

  • Fair value measurement and its impact on audit fees: evidence in the Brazilian market

    Edson Vinícius Pontes Bastos, Luciana Holtz, Odilanei Morais dos Santos
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25719

  • PROFUT: an analysis of the capital structure of Brazilian soccer teams

    Erika Maia da Rocha, Francisco Ícaro Silvério de Oliveira, Rosângela Queiroz Souza Valdevino
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25721

  • The effect of the introduction of market makers on stock liquidity: evidence from the Brazilian stock market

    Gabriel Augusto de Carvalho, João Eduardo Ribeiro, Laíse Ferraz Correia
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25722

  • Difficulties of municipalities in the cearense metropolitan region in adhering to the public accounting convergence process: a multi-study

    Thaís da Silva Moura, Roberto Sérgio do Nascimento, Ricardo Viotto
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25728

  • Use of management information systems from the perspective of farmers

    Andressa Bittarello, Stella Maris Lima Altoé, Ricardo Suave
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25729

  • Didactic-pedagogical training of stricto sensu graduate students in accounting sciences from a federal institution of higher education

    Thayná de Oliveira Fernandes, Valdineide dos Santos Araújo, Paulo Roberto Nóbrega Cavalcanti
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25730

  • The accountant's competences from the point of view of professionals working in the city of Vitória de Santo Antão - PE

    Andreza Moura dos Santos, Tania Nobre Gonçalves Ferreira Amorim, Tácio Marques da Cunha
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25731

  • Teaching case: the water I wear

    Aracéli Cristina de Sousa Ferreira, Luiz Carlos Miranda, Juliana Molina Queiroz
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25738

  • Guilt feelings experienced in postgraduate

    Ricardo Biernaski Kachenski, Rayane Camila da Silva Sousa, Pavel Elias Zepeda Toro, Flaviano Costa, Romualdo Douglas Colauto
    DOI: https://doi.org/10.21680/2176-9036.2021v13n2ID25732