Vol. 18 No. 2 (2025)

View Vol. 18 No. 2 (2025)

Published: 2025-09-12

EDITORIAL

O que há de novo? Uma análise do processo de avaliação de PPGs da área 27 da CAPES para o quadriênio 2025-2028

Marcelo Alvaro da Silva Macedo

001-003/004-006
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DOI: https://doi.org/10.14392/asaa.2025180201

ARTICLES

Performance Measurement System and Team Effectiveness: The Mediating Role of Perceived Collective Efficacy in a Credit Cooperative

Crisiane Teixeira da Silva Gretter, Daniel Magalhães Mucci

007-020/021-033
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DOI: https://doi.org/10.14392/asaa.2025180202
Influence of cost stickiness on return prediction in companies listed on B3

Laura Brandão Costa, Marcelo Tavares

034-047/048-060
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DOI: https://doi.org/10.14392/asaa.2025180203
Quality and technical efficiency in hospital care: a study using the Donabedian Model and Data Envelopment Analysis

Lucileide Jacinto Rodigues, Katia Abbas

061-077/078-093
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DOI: https://doi.org/10.14392/asaa.2025180204
Analysis of why brazilian companies use preferred shares

Poliana Maria Ramos, Patrícia Maria Bortolon, Marcelo Alvaro da Silva Macedo

094-107/108-121
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DOI: https://doi.org/10.14392/asaa.2025180205
We see the present and plan the future – Krishna sees the future and plans the present: Proposition and implementation of a method to identify strategic objectives

Reinaldo Guerreiro, Paschoal Tadeu Russo, Juliana Ventura Amaral, Daniel Magalhães Mucci

122-141/142-160
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DOI: https://doi.org/10.14392/asaa.2025180206
Gender Diversity of Board Members and the Quality of Information in Sustainability Reports in Brazil

Julia de Avila Machado, Sabrina Harue Nakata, Maria Ivanice Vendruscolo, Márcia Bianchi

161-176/177-192
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DOI: https://doi.org/10.14392/asaa.2025180207
Governmental Financial Condition and Contingency Factors: Pseudo open model for performance in the organizational management of local governments

Jocykleber Meireles de Souza, Esdras Carvalho dos Santos, Josedilton Alves Diniz, Aluska Ramos de Lira

193-205/206-218
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DOI: https://doi.org/10.14392/asaa.2025180208
Earnings Management and the Corporate Life Cycle: The Moderating Role of Managerial Ability

Jonathas Coelho Queiroz da Silva, Micheli Aparecida, Roberto Carlos Klann

219-232/233-246
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DOI: https://doi.org/10.14392/asaa.2025180209
Weaknesses in Internal Controls: impacts of investment, information quality, performance, and corporate governance

Kelly Cristina Mucio Marques, José Braz Hercos Junior, Andréa Lúcia Doná, Ademir Massahiro Moribe

247-262/263-277
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DOI: https://doi.org/10.14392/asaa.2025180210
The Impact of ESG Performance on the Value Relevance of Agribusiness Firms in BRICS

Manuela Alves Chami, Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro, Hugo Costa de Macedo

278-296/297-314
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DOI: https://doi.org/10.14392/asaa.2025180211