asaa.emnuvens.com.br·há cerca de 2 meses

Explanatory Factors of Earnings Management through Outstanding Payables in Brazilian Municipalities

Objective: To analyze how political, social, fiscal-financial, and economic factors, as well as managerial characteristics, are associated with discretionary budgetary accruals measured through outsta

asaa.emnuvens.com.br·há 2 meses

Mirror, tell me if there is anyone in accounting academia more intellectually humble than I am

Objective: This study sought to identify characteristics that differentiate intellectual humility among accounting researchers in Brazil. Methods: The study was conducted using a survey of 226 resear

asaa.emnuvens.com.br·há 2 meses

Fixed-term contracts and re-election of mayors: is it worth making the exception the rule?

Objective: To analyze the extent to which personnel expenses incurred through temporary contracts are associated with the chances of re-election of Brazilian mayors. Method: Logistic regression was u

repec.org.br·há 2 meses

Earnings management and payment methods in M&A: an analysis of strategic choices in the Brazilian market

Objective: To analyze the relationship between earnings management strategies of publicly traded acquirers and the payment methods in mergers and acquisitions (M&A) in Brazil, focusing on the reversa

asaa.emnuvens.com.br·há 3 meses

From Association to Explanation: Strengthening Research Design and Causal Reasoning in Accounting Scholarship

A recent editorial in this journal (Trevisan, 2024) highlighted the growing importance of credible causal inference in accounting research and the pitfalls of interpreting correlational patterns as ca

asaa.emnuvens.com.br·há 4 meses

Formative Research in Accounting Education: Concepts, Challenges, and Pedagogical Potentialities - An Integrative Review

Objectives: To present the progress of formative research in higher education in accounting and the need to work on related public policies, considering the need to use different strategies in univers

infodesign.org.br·há 5 meses

Editorial: (Re)inventing Futures for Information Design

The 12th edition of CIDI – Information Design International Conference featured the theme “Informing and (Re) Creating Futures”. This special issue of InfoDesign brings together papers featured at the

asaa.anpcont.org.br·há 5 meses

The relationship between organizational (in)justice, retaliation and faculty task performance

Objective: This study aimed to analyze the relationship between organizational (in)justice, retaliation, and task performance among faculty at Brazilian public higher education institutions. Method:

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