10 articles in this issue
Rafael Barreiros Porto
Revista CGG
Ivan Canan,Isabela Augusta Andrade Souza,Kelly Cristina Pereira de Oliveira
This paper deals with the social representations of accounting that emerge from the contents shared by users of the social network Facebook. The sample studied includes the ten most popular communities organized around accounting, and their last fifty pos... see more
Dermeval Martins Borges Junior,Rodrigo Fernandes Malaquias
We develop this study in order to analyze the benefits of international diversification through domestic assets for Brazilian investors. The sample contains three types of assets: the Brazilian Depositary Receipts (BDRs), the Brazilian investment funds th... see more
Ana Karla de Lucena Justino Gomes,Aldo Leonardo Cunha Callado
Faced with the need for survival and competitiveness, here called micro and small enterprises (MPE), they seek to develop competitive differentials, such as the insertion of the company into a cooperation network. Several researches seek to identify the b... see more
Geovanne Dias de Moura,Ivonez Xavier de Almeida,Leidiane Andreola Dalla Vecchia,Sady Mazzioni
The study verified the influence of board independence on earnings management. Descriptive, documentary and quantitative research was carried out on based on a sample of publicly-held companies from 2012 to 2015. Management was analyzed through discretion... see more
Elizandra Severgnini,Edwin Vladimir Cardoza Galdamez,Valter Afonso Vieira,Salete Verginia Fontana Baiochi
The appropriate use of organizational performance information influences anorganization´s results and capabilities. In the literature, there are four dimensions to the use of the performance measurement system (PMS) such as monitoring, attention focus, st... see more
Guilherme Eduardo de Souza,Marcielle Anzilago,Ilse Maria Beuren
The goal of this study is to analyze the effect of the enabling perception of costing systems by managers in the performance of their tasks, mediated by the intensity in of use of these costing systems and the level of psychological empowerment. The resea... see more
Vânia Lúcia Pereira de Andrade,Amalia Raquel Pérez-Nebra
Occupational stress and coping strategies have increasingly become the focus of research for their applied feature. The aim of this study was to investigate how social support has helped people deal with stressful situations in the workplace. In order to ... see more
Matheus da Costa Gomes,Vinícius Medeiros Magnani,Mauricio Ribeiro do Valle
According to market timing theory, companies tend to issue stocks or debts in order to exploit the opportunity window and this behavior is a significant determinant for capital structure. Based on this assertion and recent evidence found in the Brazilian ... see more
Renata Tamirez Ramalho,Patricia Maria Bortolon,Marcelo Alvaro da Silva Macedo
This paper aims to analyze how Growth Opportunities can influence the relationship between Employee Stock Options Plans (ESOP) and company development. The theoretical line of this study comes from the search to mitigate agency conflicts, thus mechanisms ... see more