10 articles in this issue
JAMG (CGG)
Dear readers,The year 2020 has presented great challenges to humanity, public administration and private administration. Due to the Covid-19 pandemic, consequences on the accounting and governance of organizations are expected. Even so, throughout the fir... see more
Geovanne Dias de Moura,Angela Paula Muchinski Bonetti,Sady Mazzioni,Silvio Aparecido Teixeira,Cristian Baú Dal Magro
Objective: Check the influence of board of directors independence on the cost of debt financing of companies listed in B3.Method: The cost of the debt was analyzed by calculating the ratio between the financial expenses and costly liability. For board ind... see more
Janilson Antonio da Silva Suzart,Diones Gomes da Rocha,Robson Zuccolotto
Ronaldo José Rêgo de Araújo,Dimas Barrêto de Queiroz,Edilson Paulo,Carla Janaina Ferreira Nobre
Objective: to analyze the relationship between the government transfers nature and the fiscal responsibility of Brazilian municipal governments, from the perspective of Political Cycles.Method: using panel data regression, with pooled effects, we analyzed... see more
Otávio Gomes Cabello,Gustavo Hermínio Salati Marcondes de Moraes,Christoph Watrin,Hermes Moretti Ribeiro da Silva,Eduardo Eugênio Spers
Objective: this study aimed to observe if the behavior of the consumer is affected by sales tax transparency and political trust, considering the Theory of Planned Behavior model as the conceptual framework.Method: the research was conducted using a quant... see more
Dante Baiardo Cavalcante Viana Junior,Cinthya Rachel Firmino de Morais,Marcia Martins Mendes De Luca,Alessandra Carvalho de Vasconcelos
Objective: To evaluate the influence of ownership concentration on variation in corporate performance before and after initial public offerings (IPO) in firms launched on B3.Methods: Economic and financial information was obtained from the reference forms... see more
Antonio Lopo Martinez,Aline Maioli Rodrigues
Dieggo Henrique da Silva Araujo,Aridelmo Teixeira,Leony Alexandre Gabriel Soares
Objective: This study aims to verify the existence between informational content disclosed during conference calls regarding the life cycles stages from firms negotiated in the B3 stock exchange during the period from 2007 to 2016.Method: To calculate lif... see more
Daniela Gonçalves Gomes de Sousa,Moisés Ferreira da Cunha
Objective: to analyze if intangible assets influence the determination of debt maturity and understand how these two variables relate to publicly traded companies listed in [B] 3 (Brasil, Bolsa, Balcão).Method: econometric regression techniques with panel... see more
Rodopiano Rocha da Silva Neto,Thiago Rodrigues Reis,Adagenor Lobato Ribeiro
Objective: this article seeks to present the levels of management effectiveness of the municipalities in the state of Pará, calculated through the Municipal Management Effectiveness Index (IEGM), composed by seven sectoral indicators: education, health, p... see more