Vol. 45 No. 2 (2026): Enf.:Ref. Cont.

Original Articles

• A (in) diferença na mensuração de ativos biológicos: um estudo cross-country

  Ricardo Luiz Menezes Silva, Paula Carolina Ciampaglia Nardi (Author)

  1-24

  • PDF (Portuguese)

• Efficiency of public expenditures on education: a study of municipalities in the north of Minas mesoregion through Data Envelopment Analysis (DEA)

  Carlos Renato Théophilo, Maria Tereza Lopes Mendes, Reginaldo Morais de Macedo (Author)

  25-45

  • PDF (Portuguese)

• Influence of information sharing on the commitment and performance of managers with budgetary responsibility in port companies

  Rosana Santos de Oliveira, Carlos Eduardo Facin Lavarda, Vinícius Costa da Silva Zonatto (Author)

  46-64

  • PDF (Portuguese)

• Quality of accounting information in notes: a perspective on relevance and materiality in oil companies

  Andreia Vergineli Tricarico, Odilanei Morais dos Santos, Rodrigo de Oliveira Leite (Author)

  65-86

  • PDF (Portuguese)

• Bonding tactics, trust, and commitment as antecedents of customer retention in accounting firms

  Renato Breitenbach , Gabriel Sperandio Milan, Luciene Eberle, Deonir De Toni (Author)

  87-102

  • PDF (Portuguese)

• The application of risk management in public policies for crisis mitigation in Public Administration.

  Igor Costa, Ricardo Carneiro (Author)

  103-120

  • PDF (Portuguese)

• Volume and composition of debt on the economic performance of brazilian industrial companies in the Covid-19 crisis

  Edgar Pamplona, Lívia Beatriz Gomes Marim, Thiago Henrique Coelho dos Santos, Cleston Alexandre dos Santos, Tamires Sousa Araújo (Author)

  121-137

  • PDF (Portuguese)

• Use of Design Thinking for business students from the teaching perspective

  Carla Milena Goncalves Fernandes, Flávia Zancan, Giovana Gubert Carrer, Jaqueline Feijão Courel, Claudio de Souza Miranda (Author)

  138-159

  • PDF (Portuguese)

• Effect of news related to ESG on the stock returns of companies listed at ISE

  Sonia de Fátima Oliveira, Luciano Ferreira Carvalho, José Eduardo Ferreira Lopes (Author)

  160-179

  • PDF (Portuguese)

• Relationship between environmental, social and governance disclosure and board of directors and information asymmetry in latin american companies

  Adriano Silva Monteiro, Larissa Degenhart, Fernanda Kreuzberg, Marcia Helena dos Santos Bento (Author)

  180-200

  • PDF (Portuguese)