v. 14, n. 3 Sep-Dec (2021)

View v. 14, n. 3 Sep-Dec (2021)
Published: 2021-12-31

EDITORIAL

ARTICLES

  • DISTRIBUTION OF DIVIDENDS AND VALUE OF COMPANIES LISTED ON B3

    Gabriel de Amorim, Nilton César Lima, Antônio Carlos Brunozi Júnior
    003-018/019-034
    DOI: https://doi.org/10.14392/asaa.2021140301

  • BUDGETARY, POLITICAL AND SOCIOECONOMIC DETERMINANTS OF POLITICAL-PARTY SUCCESSION: EVIDENCE OF ELECTORAL BEHAVIOR IN BRAZILIAN MUNICIPALITIES

    Tiago Carneiro da Rocha, Juliana Maria de Araújo, Antônio Carlos Brunozi Júnior
    035-052/053-069
    DOI: https://doi.org/10.14392/asaa.2021140302

  • BEYOND THE FINANCIAL AUDIT: FACTORS THAT CAN INFLUENCE THE PRESENCE OF LARGEST ACCOUNTING FIRMS IN THE ASSURANCE MARKET OF SUSTAINABILITY REPORTS IN BRAZIL

    Gabriela Borges Silveira, Hans Michael Van Bellen, Alex Mussoi Ribeiro
    070-084/085-098
    DOI: https://doi.org/10.14392/asaa.2021140303

  • MODERATING EFFECT OF OPERATIONAL LEVERAGE ON THE RELATIONSHIP BETWEEN CORPORATE INVESTMENT AND FIRM PROFITABILITY

    Kelly Cristina Mucio Marques, José Braz Hercos Junior, Hélio Masaru Fujihara
    099-110/111-121
    DOI: https://doi.org/10.14392/asaa.2021140304

  • INTANGIBLE ASSETS EVALUATION : SYSTEMATIC AND SCIENTIFIC VALIDATION AT ITAIPU TECHNOLOGICAL PARK – PTI BRAZIL

    Osni Hoss
    122-136/137-151
    DOI: https://doi.org/10.14392/asaa.2021140305

  • AGENT-BASED MODEL AND MANAGEMENT ACCOUNTING: CULTURE-CONTINGENT MANAGERIAL BEHAVIOR IN LIGHT OF BUDGETARY CONSTRAINTS

    Edgard Cornacchione, Luciane Reginato
    152-171/172-191
    DOI: https://doi.org/10.14392/asaa.2021140306

  • DO COMPANIES MANAGE TAXABLE AND ACCOUNTING EARNINGS SIMULTANEOUSLY IN TIMES OF CRISIS?

    Neyla Tardin, Wilson Luis de Oliveira
    192-203/204-214
    DOI: https://doi.org/10.14392/asaa.2021140307

  • TAX MORALE AS PERCEIVED BY ACCOUNTING PROFESSIONALS

    Antonio Lopo Martinez, Ivan Rafael Fassarela Pereira
    215-229
    DOI: https://doi.org/10.14392/asaa.2021140308

  • BUDGET AND INTERGERATIONAL SUCCESSION IN A FAMILY COMPANY

    Cristina Hillen, Carlos Eduardo Facin Lavarda
    230-242/243-255
    DOI: https://doi.org/10.14392/asaa.2021140309

  • EFFECT OF ECONOMIC FREEDOM ON CARBON DISCLOSURE: AN INTERNATIONAL INVESTIGATION

    Alan Bandeira Pinheiro, Cintia de Melo de Albuquerque Ribeiro, Sady Mazzioni, Ana Júlia Batistella
    256-268/269-281
    DOI: https://doi.org/10.14392/asaa.2021140310