Articles

• Fiscal Stress and Credit Restriction in Brazilian Municipalities

  Deise Bennert, Tarcisio Pedro da Silva

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.97987

• Evolution and Technological Innovation in Accounting from the Perspective of Institutional Theory

  Bruna Luza, Tamara Gonçalves Falconi, Franciele Wrubel

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.98008

• Value Relevance of deferred taxes in brazilian public companies

  FABIO LOPES MADEIRA, FRANCISCO ANTONIO BEZERRA

  DOI: https://doi.org/10.5380/rcc.18.98053

• EBITDA or LAJIDA: Brazilian scientific production from the perspective of the SPELL

  Henrique César Melo Ribeiro

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.98084

• Startups under review: how do investors make decisions and what is their perception of women in leadership?

  Emanoella Santos Gonçalves da Silva, Ani Caroline Grigion Potrich, Ana Luiza Paraboni, Otávio Kich Mata

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  DOI: https://doi.org/10.5380/rcc.18.99224

• Association between the Implementation of the Cost Information System in Brazilian States and Socioeconomic Variables

  Alessandra Carvalho de Vasconcelos, Angeliana Ferreira da Silva

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.99317

• Trapped in the Past: How Sunk Cost Effect and Constraints Shape Decision-Making in Public Works in Municipal Public Works

  Sabrina Ribeiro de Almeida, Antônio André Cunha Callado, Emily Tavares Pessoa Maciel

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.100251

• Artificial Intelligence in Audit Courts: Implementation Strategies and Ethical Challenges

  Hilka Pelizza Vier Machado, 1- Ângela Luci Barbosa Serra , Valter da Silva Faia, Nelson Nunes Tenorio Junior

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.100716

• Relationship between Debt and Market Performance Moderated by ESG Performance and Corporate Controversies of Companies Listed in G20 Countries

  Janine Patricia Jost de Miranda, Adriana Kroenke Hein, Ronaldo Leão de Miranda, Nelson Hein

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  DOI: https://doi.org/10.5380/rcc.18.100951

• Evidence on the relationship between controller profiles and controlling practices based on the Global Management Accounting Principles

  Victor Hugo Santos da Silva, Silvana Dalmutt Kruger , Márcia Maria dos Santos Bortolocci Espejo

  • PDF (Português (Brasil))

  DOI: https://doi.org/10.5380/rcc.18.101144