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Peer-reviewed Journals (162)

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1	Material Type: Article	Readability as a measure of textual complexity: determinants and evidence in Brazilian companies Revista Contabilidade & Finanças, 2022-01, Vol.33 (88), p.112-129 [Peer Reviewed Journal] COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202114180 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
2	Material Type: Article	Is IPSAS Implementation Related to Fiscal Transparency and Accountability? BAR, Brazilian administration review, 2022, Vol.19 (1), p.1-21 [Peer Reviewed Journal] COPYRIGHT 2022 Associacao Nacional de Pos-Graduacao e Pesquisa em Administracao-ANPAD ;2022. This work is published under https://creativecommons.org/licenses/by/4.0 (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1807-7692 ;EISSN: 1807-7692 ;DOI: 10.1590/1807-7692bar2022210071 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
3	Material Type: Article	IFRS X Bacen Gaap: Value Relevance das Informações Contábeis das Instituições Financeiras do Brasil BBR Brazilian business review (Portuguese ed.), 2022-01, Vol.19 (1), p.1-18 2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.19.1.1 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
4	Material Type: Article	Internacionalização Contábil: uma revisão da literatura sobre as IFRS na África GeSec : Revista de Gestão e Secretariado, 2023-09, Vol.14 (3), p.3097-3122 [Peer Reviewed Journal] 2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i3.1781 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
5	Material Type: Article	The effect on the BTD of IFRS adoption and the end of the Transitional Tax Regime (RTT) in Brazil Revista Contabilidade & Finanças, 2022-04, Vol.33 (88), p.96-111 [Peer Reviewed Journal] COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Jan-Apr 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202113980 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
6	Material Type: Article	Influência da teoria da contabilidade no objetivo do relatório financeiro de finalidade geral Revista Contemporânea de Contabilidade, 2022, Vol.19 (50) [Peer Reviewed Journal] LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 1807-1821 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
7	Material Type: Article	Directives for public entities’ popular financial reporting Revista contemporânea de contabilidade, 2021-04, Vol.18 (47), p.91-108 [Peer Reviewed Journal] ISSN: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2021.e76071 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
8	Material Type: Article	When controls matter: evidence of non-linear association between Internal Control Weaknesses and Audit Quality Revista Contabilidade & Finanças, 2023, Vol.34 (92) [Peer Reviewed Journal] This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20231692.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
9	Material Type: Article	GREENHOUSE GAS EMISSION ALLOWANCES: FINANCIAL REPORTING TRANSPARENCY Revista de Administração de Empresas, 2022, Vol.62 (1), p.1-19 [Peer Reviewed Journal] 2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 0034-7590 ;ISSN: 2178-938X ;EISSN: 1676-5648 ;DOI: 10.1590/s0034-759020220102 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
10	Material Type: Article	Financial Reporting Quality and Sustainability Information Disclosure in Brazil BBR Brazilian business review (Portuguese ed.), 2019-11, Vol.16 (6), p.555-575 COPYRIGHT 2019 Fucape Business School/ Brazilian Business Review ;2019. This work is published under https://creativecommons.org/licenses/by/4.0 (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2019.16.6.2 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
11	Material Type: Article	Accounting for bitcoins in light of IFRS and tax aspects Revista Contabilidade & Finanças, 2020-05, Vol.31 (83), p.275-282 [Peer Reviewed Journal] COPYRIGHT 2020 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2020 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x201909110 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
12	Material Type: Article	Licenças de emissão de gases com efeito de estufa: Transparência da informação financeira Revista de administração de emprêsas, 2022, Vol.62 (1) [Peer Reviewed Journal] LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI \| INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI ;ISSN: 2178-938X ;ISSN: 0034-7590 ;EISSN: 1676-5648 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
13	Material Type: Article	Uniformity and comparability: an analysis of the relevance for the Brazilian capital market Revista Contabilidade & Finanças, 2022-05, Vol.33 (89), p.265-280 [Peer Reviewed Journal] COPYRIGHT 2022 Departamento de Contabilidade - FEA/USP ;Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária May-Aug 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x202112890 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
14	Material Type: Article	Frequency of Interim Reporting and Impairment Losses on Financial Assets BBR Brazilian business review (Portuguese ed.), 2023-03, Vol.20 (2), p.118-132 COPYRIGHT 2023 Fucape Business School/ Brazilian Business Review ;2023. This work is published under https://creativecommons.org/licenses/by/4.0/ (the“License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1808-2386 ;ISSN: 1807-734X ;EISSN: 1808-2386 ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2023.20.2.1.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
15	Material Type: Article	An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020 South African journal of business management, 2023, Vol.54 (1), p.1-14 [Peer Reviewed Journal] COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;Copyright South African Bureau for Scientific Publications Jan 2023 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2078-5585 ;ISSN: 0378-9098 ;ISSN: 2078-5976 ;EISSN: 2078-5976 ;DOI: 10.4102/sajbm.v54i1.3669 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
16	Material Type: Article	Tax aggressiveness as a determining factor of conditional conservatism in Brazil Revista Contabilidade & Finanças, 2022, Vol.33 (90), p.1-16 [Peer Reviewed Journal] Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221484.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
17	Material Type: Article	Developing Appreciation of Emancipatory Accounting through Empirical Research: Issues of Method Revista de administração contemporânea, 2022, Vol.26 (suppl 1), p.1-12 [Peer Reviewed Journal] 2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1415-6555 ;ISSN: 1982-7849 ;EISSN: 1982-7849 ;DOI: 10.1590/1982-7849rac2022210009.en Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
18	Material Type: Article	The non-financial reporting practices of co-operative managed enterprises in South Africa Acta commercii, 2023, Vol.23 (1), p.1-13 [Peer Reviewed Journal] COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2413-1903 ;ISSN: 1684-1999 ;EISSN: 1684-1999 ;DOI: 10.4102/ac.v23i1.1128 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
19	Material Type: Article	A decade of corporate governance in Brazil: 2010-2019 Revista Brasileira de Financas, 2023-12, Vol.21 (4), p.1-14 [Peer Reviewed Journal] COPYRIGHT 2023 Sociedade Brasileira de Financas ;2023. This work is published under https://creativecommons.org/licenses/by/3.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1679-0731 ;EISSN: 1984-5146 ;DOI: 10.12660/rbfin.v21n4.2023.89701 Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by
20	Material Type: Article	Opciones contables y características determinantes de la neutralidad fiscal de las empresas brasileñas que cotizan en bolsa tras la adopción de las Normas Internacionales de Información Financiera (NIIF) Cuadernos de contabilidad, 2022-01, Vol.23, p.1 2022. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0123-1472 ;DOI: 10.11144/Javeriana.cc23.eccd Full text available View Online Details Recommendations Reviews Times Cited External Links Citations Cited by

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2022. This work is published under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 1807-734X ;DOI: 10.15728/bbr.2022.19.1.1

2023. This work is licensed under (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 2178-9010 ;EISSN: 2178-9010 ;DOI: 10.7769/gesec.v14i3.1781

ISSN: 1807-1821 ;EISSN: 2175-8069 ;DOI: 10.5007/2175-8069.2021.e76071

This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20231692.en

Copyright Universidade de São Paulo, FEA, Departmento de Contabilidade e Atuária Sep/Dec 2022 ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 1519-7077 ;ISSN: 1808-057X ;EISSN: 1808-057X ;DOI: 10.1590/1808-057x20221484.en

COPYRIGHT 2023 African Online Scientific Information Systems (Pty) Ltd t/a AOSIS ;This work is licensed under a Creative Commons Attribution 4.0 International License. ;ISSN: 2413-1903 ;ISSN: 1684-1999 ;EISSN: 1684-1999 ;DOI: 10.4102/ac.v23i1.1128

2022. This work is licensed under https://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0123-1472 ;DOI: 10.11144/Javeriana.cc23.eccd

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