Articles

• Fiscal Stress and Credit Restriction in Brazilian Municipalities

  Deise Bennert, Tarcisio Pedro da Silva

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  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

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

• Value Relevance of deferred taxes in brazilian public companies

  FABIO LOPES MADEIRA, FRANCISCO ANTONIO BEZERRA

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  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

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  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

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

• Income Smoothing and Executive Compensation: Evidence from Brazilian Companies Listed on B3

  Flávio Ribeiro, Alessandro Princival

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  DOI: https://doi.org/10.5380/rcc.18.100170

• 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

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

• Teoria do Prospecto: Estudo de caso com os discentes da Universidade Federal do Ceará

  Caio Cristian Cunha de Medeiros, Naiara Leite dos Santos Sant'Ana, Maria Layane Silva Gomes, Roberto Sergio do Nascimento, Thicia Stela Lima Sampaio

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• 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

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  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

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

• Associations of the Motives for Business Combinations and the Attributes of Acquiring Companies Listed on the Stock Markets of Brazil

  André Porfírio de Almeida, Suliani Rover

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  DOI: https://doi.org/10.5380/rcc.18.101529

• Volatility In Capital Markets: A Comparison Between Brics and G7 Countries In The Context Of The Covid-19 Pandemic

  Gabriel de Almeida Aguiar, Tabajara Pimenta Júnior, Luiz Eduardo Gaio, Fabiano Guasti Lima

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  DOI: https://doi.org/10.5380/rcc.18.101963

• How accounting research studies accountants in popular culture: A methodological reflection on strategies, assumptions, and analytical limits

  Rafael Todescato Cavalheiro, Andréia Maria Kremer

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  DOI: https://doi.org/10.5380/rcc.18.102742

• Access to Information Law: an analysis of active and passive transparency at the Federal University of Alagoas (UFAL)

  Amanda Cavalcante da Silva, Maria Melina Menezes Guirra Linhares, Luciana Peixoto Santa Rita , Rodrigo Gameiro Guimarães

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  DOI: https://doi.org/10.5380/rcc.18.102818

• Trade-off entre Liquidez e Rentabilidade: Uma Análise à Luz do Ciclo de Vida Organizacional em Empresas Brasileiras

  Dener Matheus da Silva Viana, Daniel da Silva Felix , Mauricio Assuero Lima de Freitas

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  DOI: https://doi.org/10.5380/rcc.18.102947

• ESG Practices and the value relevance of accounting information: an analysis of the agribusiness sector

  Laura Alegretti de Souza e Silva, Andressa Pavanatto Lopes, Mikaéli da Silva Giordani

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  DOI: https://doi.org/10.5380/rcc.18.103069