Vol. 16 No. 2 (2024): Jul./Dez.

View Vol. 16 No. 2 (2024): Jul./Dez.
DOI: https://doi.org/10.21680/2176-9036.2024v16n2
Published: 01-07-2024

EDITORIAL

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

  • Remote teaching: the efficiency of the federal network of professional Education in the year of the Covid-19 pandemic

    Elaine Cristine Rodrigues dos Santos, Rodrigo Vicente dos Prazeres, Madson Bruno da Silva Monte, Nicholas Joseph Tavares da Cruz, Anderson de Barros Dantas
    1-23
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID31894

  • Comparative analysis of the quality accounting information among french, brazilian and latin american companies

    Antônio Artur de Souza, Simone Evangelista Fonseca, Letícia Drummond Rezende
    24-43
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID32914

  • Information disclosure and corporate governance: evidence from companies listed on IBrX-100

    Aldir Dias de Amurim, Adilson Celestino de Lima
    44-73
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID32014

  • 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
    74-95
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID32698

  • 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
    96-116
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID34452

  • Risk assessment in granting credit by non-financial legal entities

    Daniele Dias Cardoso, Nilton César Lima
    117-139
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID34315

  • The impact of economic instability on credit concessions: the case of the Covid-19 pandemic

    Leandro Henrique Mendonça Gomes, Samantha Valentim Telles
    140-155
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID33626

  • Earnings management and judicial recovery: evidence for brazilian companies

    Gustavo Sousa Ribeiro, Luciana Carvalho, Arthur Antonio Silva Rosa
    156-176
    DOI: https://doi.org/10.21680/2176-9036.2024v16n2ID31240

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)

  • 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