v. 14, n. 1 jan-apr (2021)

View v. 14, n. 1 jan-apr (2021)
Published: 2021-06-30

EDITORIAL

ARTICLES

  • MODERATING EFFECT OF FINANCIAL EXPERTISE ON THE RELATIONSHIP BETWEEN OVERCONFIDENCE AND QUALITY OF ACCOUNTING DISCLOSURE

    Micheli Aparecida Lunardi, Ilse Maria Beuren, Roberto Carlos Klann
    003-021 / 022-038
    DOI: https://doi.org/10.14392/asaa.2021140101

  • THE EFFECT OF ACCOUNTING TIMELINESS ON EARNINGS MANAGEMENT FOR BRAZILIAN COMPANIES LISTED ON B3

    Nayara de Nazaré Brasil Salgado, Paulo Vitor Souza de Souza
    039-055 / 056-071
    DOI: https://doi.org/10.14392/asaa.2021140102

  • EFFECTIVENESS OF TAX REFINANCING PROGRAMS FOR CORPORATE SOLVENCY IN BRAZIL

    Sabrina Rafaela Pereira Borges, Ilírio José Rech
    072-089 / 090-105
    DOI: https://doi.org/10.14392/asaa.2021140103

  • POLITICAL BUDGET CYCLE: AN ANALYSIS OF BRAZILIAN MUNICIPALITIES

    Gilberto Crispim, Leonardo Flach, Luiz Alberton, Celma Duque Ferreira
    106-123 / 124-140
    DOI: https://doi.org/10.14392/asaa.2021140104

  • DECENTRALIZATION OF BUDGET EXPENDITURE EXECUTION AND ITS EFFECT ON MUNICIPAL SPENDING

    Dinah Vieira dos Santos, Patrícia de Souza Costa, Ricardo Rocha de Azevedo
    141-159 / 160-178
    DOI: https://doi.org/10.14392/asaa.2021140105

  • EFFECT OF GOVERNANCE DIMENSIONS ON RECEIVING DONATIONS LINKED TO ENVIRONMENTAL NGOS IN BRAZIL

    Adonai José Lacruz, Valcemiro Nossa, Thiago de Andrade Guedes, Katarina Rosa Lemos
    179-197 / 198-216
    DOI: https://doi.org/10.14392/asaa.2021140106

  • CORPORATE GOVERNANCE AND GLOBAL MANAGEMENT ACCOUNTING PRINCIPLES IN PUBLIC COMPANIES IN BRAZIL

    Thamirys de Sousa Correia, Wenner Glaucio Lopes Lucena
    217-237 / 238-259
    DOI: https://doi.org/10.14392/asaa.2021140107

  • ACADEMIC CAREER INTERESTS IN ACCOUNTING AND DARK TRIAD: EVIDENCE OF THE BRAZILIAN STUDENTS

    Fabiana Frigo Souza, Iago França Lopes, Flaviano Costa, Romualdo Douglas Colauto
    260-278 / 279-296
    DOI: https://doi.org/10.14392/asaa.2021140108

  • MEDIATING EFFECTS OF PSYCHOLOGICAL CAPITAL AND BURNOUT SYNDROME ON THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION AND MANAGEMENT PERFORMANCE

    Daiani Schlup, Franciele Beck, Vinícius Costa da Silva Zonatto
    297-314/315-331
    DOI: https://doi.org/10.14392/asaa.2021140109

  • IMPACT OF LEGAL ENFORCEMENT ON THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE AND CORPORATE PERFORMANCE

    Vanessa Mendes De Luca, Alan Diógenes Góis, Márcia Martins Mendes De Luca, Jislene Trindade Medeiros
    332-347/348-363
    DOI: https://doi.org/10.14392/asaa.2021140110