9 articles in this issue
JAMG (CGG)
Prezados leitores, Em 2020, uma nova epidemia difundiu-se no mundo e, em poucos meses, o cotidiano de todos transformou-se em uma tragédia sem precedentes. Mesmo assim, avançamos incansavelmente rumo à produção e à divulgação do conhecimento. Fruto d... see more
Vanessa Noguez Machado,Lauren Dal Bem Venturini,Márcia Bianchi,Marco Antônio dos Santos Martins
Objective: to analyze how the economic context affects the relationship between corporate governance and stock market volatility of Brazilian public companies listed on B3 S.A. - Brasil, Bolsa, Balcão (B3), from 2010 to 2018.Method: based on quantitative,... see more
Anderson Betti Frare,Vagner Horz,Alexandre Costa Quintana,Ana Paula Capuano da Cruz
Objective: Considering the turbulent economic environment as well as the peculiarities of the operations conducted by cooperative entities, this study sought to analyze the connections between strategic risks and uncertainties and the use of the Managemen... see more
Rodrigo Silva Diniz Leroy,Antônio Carlos Brunozi Júnior,Lucimar Antônio Cabral de Ávila
Objective: to evaluate the relationship between fiscal transparency and the degree of democracy of countries.Method: to measure the proxies, the Open Budget Index and Democracy Index indicators were used, with data from 2006 to 2019, which were evaluated ... see more
João José Ferreira Simões,Vitor Gonçalves de Souza,Rafael Cortezão de Mello,Antônio Artur de Souza,Bruno Pérez Ferreira
Objective: Analyze whether Brazilian Development Bank (BNDES) financial support have increased Brazilian companies market value using a sample comprising 272 observations from 40 companies listed at B3 Stock Exchange, in 2003–2018.Method: Panel data ... see more
Camila Teresa Martucheli,João Eduardo Ribeiro,Eduardo Amat Silva,Antônio Artur de Souza,Juliano Lima Pinheiro
Objective: To observe the dividend distribution behavior of Brazilian stock market [B]³ listed companies, comparing periods of expansion and recession in the Brazilian economy.Method: Two panel data models were carried out, with the payout index and the d... see more
Renata Mendes de Oliveira,Ilse Maria Beuren,Ernesto Fernando Rodrigues Vicente
Objective: This study analyzes the relationship between good corporate governance practices (access to information, content of published information and management structure) and the performance (measured by the profitability of the plans) of the Closed E... see more
Edvalda Araújo Leal,Guilherme Ravazzi Squincalha,Taís Duarte Silva
Objective: to investigate the relationship between academic motivation and perceived stress in undergraduate Accounting students.Method: a questionnaire was applied to students of the Accounting Sciences course at a Brazilian public institution, a sample ... see more
Marcos Paulo Rodrigues de Souza,Pery Francisco Assis Shikida
Objective: To identify the impact of the amendments to IAS 16 and IAS 41 on the economic and financial position of Brazilian sugar-energy companies, in the transition period from 2015 to 2017.Method: In a sample of 64 companies, the inverse of the Gray Co... see more