Vol. 17 No. 2 (2021)

View Vol. 17 No. 2 (2021)

Revista Universo Contábil, ISSN 1809-3337, Vol. 17, No 2 (2021)

Published: 2022-09-27

Management Board

DIRECTIVE BOARD

Roberto Carlos Klann
- PDF (Português (Brasil))

Editorial

EDITORIAL

Roberto Carlos Klann
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National Section

INFLUENCE OF THE CREATIVITY OF THE TEAM ON PROCESS INNOVATION AND OF THE PROCESS INNOVATION ON ORGANIZATIONAL PERFORMANCE: EFFECTS OF THE INTERACTIVE AND DIAGNOSTIC USE OF CONTROL SYSTEMS

Renata Mendes de Oliveira, Ilse Maria Beuren
- doi:10.4270/ruc.2021211 (Português (Brasil))
IMPACT OF CORRUPTION NEWS ON PORTFOLIO ALLOCATION AND TURNOVER OF BRAZILIAN EQUITY FUNDS

Vitor Fonseca Machado Beling Dias, Rodrigo Fernandes Malaquias
- doi:10.4270/ruc.2021212 (Português (Brasil))
DETERMINANT FACTORS FOR THE USE OF REAL GUARANTEES IN DEBENTURE EMISSION SCRIPTURES IN BRAZIL

Marília Paranaíba Ferreira, Alex Mussoi Ribeiro, Cláudia Margareth Gomes Palhares, Carlos Henrique Silva do Carmo
- doi:10.4270/ruc.2021213 (Português (Brasil))
OWNERSHIP CONCENTRATION AND TAX AVOIDANCE: WHAT IF THE STATE IS THE CONTROLLING SHAREHOLDER?

Jislene Trindade Medeiros, Rômulo Alves Soares, Márcia Martins Mendes De Luca, Igor Rodrigo Menezes Teodosio
- doi:10.4270/ruc.2021210 (Português (Brasil))
EARNINGS MANAGEMENT AND FINANCIAL RESTRICTION IMPACT ON THE CAPITAL STRUCTURE OF BRAZILIAN COMPANIES

Aline Roberta Camargo, Flávio Leonel Carvalho
- doi:10.4270/ruc.2021214 (Português (Brasil))
DOES THE ELECTRONIC GOVERNMENT (EFD) MINIMIZES TAX AGGRESSIVITY IN THE COLLECTION OF INDIRECT TAX (ICMS)?

Antônio Paulo Machado Gomes, Victor Hugo Pereira, Jacqueline Veneroso Alves da Cunha, João Estevão Barbosa Neto
- doi:10.4270/ruc.2021209 (Português (Brasil))