Journal of Education and Research in Accounting (REPeC)

Announcements

REPeC inicia novo ciclo editorial

2026-08-07

Após aproximadamente sete anos à frente da Editoria-Geral da Revista de Educação e Pesquisa em Contabilidade (REPeC), o Prof. Dr. Gerlando Augusto Sampaio Franco de Lima encerra seu ciclo na coordenação da revista. A partir deste mês, a Profª. Dra. Silvania Neres Nossa assume a coordenação editorial da REPeC.

Current Issue

Vol. 20 (2026): Continuous Publication

Published: 2026-03-27

Editorial

Sistemas de alerta precoce de dificuldades financeiras: avanços internacionais
- PORTUGUES (Português (Brasil))
This article is a translation in English of the article: Early warning systems for financial distress: International developments
Early warning systems for financial distress: International developments
- INGLES
Translations of this article: English
Between “walls” and “bridges”: management styles for intercultural conflict
- PORTUGUES (Português (Brasil))
Translations of this article: English
Between “walls” and “bridges”: management styles for intercultural conflict
- INGLES
This article is a translation in English of the article: Entre “muros” e “pontes”: estilos de gestão para conflitos interculturais

Articles

ESG Performance and Income Smoothing: An Analysis of Companies Belonging to the BRICS

Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Eduardo da Silva Flores, Alex Mussoi Ribeiro
- PORTUGUES (Português (Brasil))
This article is a translation in Português (Brasil) of the article: ESG Performance and Income Smoothing: An Analysis of Companies Belonging to the BRICS
ESG Performance and Income Smoothing: An Analysis of Companies Belonging to the BRICS

Carlos Henrique Silva do Carmo, Lívia Janaína Silva, Eduardo da Silva Flores, Alex Mussoi Ribeiro
- INGLES
Translations of this article: Português (Brasil)
Who wants to be a Coordinator? Succession Practices in Brazilian Graduate Programs in Accounting

Pablo Henrique de Oliveira Queiroz, Jacqueline Veneroso Alves da Cunha, Samuel de Oliveira Durso
- PORTUGUES (Português (Brasil))
Translations of this article: English
Who wants to be a Coordinator? Succession Practices in Brazilian Graduate Programs in Accounting

Pablo Henrique de Oliveira Queiroz, Jacqueline Veneroso Alves da Cunha , Samuel de Oliveira Durso
- INGLES
This article is a translation in English of the article: Quem quer ser coordenador? Sucessão em Programas de Pós-Graduação Stricto Sensu em Contabilidade no Brasil
Achievement goals and dropout potential in Accounting undergraduate programs: a perspective based on Achievement Goal Theory

Crislaine de Fátima Gonçalves Godke, Debora De Lima Begnini, Simone Bernardes Voese
- PORTUGUES (Português (Brasil))
Translations of this article: English
Achievement goals and dropout potential in Accounting undergraduate programs: a perspective based on Achievement Goal Theory

Crislaine de Fátima Gonçalves Godke, Debora De Lima Begnini, Simone
- INGLES
This article is a translation in English of the article: Estabelecimento de metas e evasão do ensino superior em Ciências Contábeis: uma perceptiva baseada na Teoria de Metas de Realização
Cash holdings and economic performance: the role of socioemotional wealth in distinguishing between family and non-family firms

Manuela Gonçalves Barros, César Augusto Tibúrcio Silva
- PORTUGUES (Português (Brasil))
Translations of this article: English
Cash holdings and economic performance: the role of socioemotional wealth in distinguishing between family and non-family firms

Manuela Gonçalves Barros, César Augusto Tibúrcio Silva
- INGLES
This article is a translation in English of the article: Retenção de caixa e desempenho econômico: o papel da riqueza socioemocional na distinção entre empresas familiares e não familiares
Earnings management and payment methods in M&A: an analysis of strategic choices in the Brazilian market

Elizio Marcos dos Reis, Wagner Moura Lamounier
- PORTUGUES (Português (Brasil))
Translations of this article: English
Earnings management and payment methods in M&A: an analysis of strategic choices in the Brazilian market

Elizio Marcos dos Reis, Wagner Moura Lamounier
- INGLES
This article is a translation in English of the article: Gerenciamento de resultados e formas de pagamento em F&A: uma análise da escolha estratégica no mercado brasileiro
Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions

Antonio Lopo Martinez, Tanisia Marinho Rodrigues, Henrique Formigoni, José Maria Dias Filho
- PORTUGUES (Português (Brasil))
This article is a translation in Português (Brasil) of the article: Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions
Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions

Antonio Lopo Martinez, Tanisia Marinho Rodrigues, Henrique Formigoni, José Maria Dias Filho
- INGLES
Translations of this article: Português (Brasil)
Interaction between anchoring and framing in the reading of annual financial reports: experimental evidence

Wilton Moisés Modro, Johan Hendrik Poker Junior , Mara Teresa da Silva Madaleno, Eric David Cohen, Daniel Henrique Dario Capitani
- PORTUGUES (Português (Brasil))
Translations of this article: English
Interaction between anchoring and framing in the reading of annual financial reports: experimental evidence

Wilton Moisés Modro, Johan Hendrik Poker Junior , Mara Teresa da Silva Madaleno, Eric David Cohen, Daniel Henrique Dario Capitani
- INGLES
This article is a translation in English of the article: Interação entre ancoragem e enquadramento na leitura de relatórios financeiros anuais: evidências experimentais

View All Issues

Journal of Education and Research in Accounting (REPeC)

Announcements

REPeC inicia novo ciclo editorial

Current Issue

Editorial

Sistemas de alerta precoce de dificuldades financeiras: avanços internacionais

Early warning systems for financial distress: International developments

Between “walls” and “bridges”: management styles for intercultural conflict

Between “walls” and “bridges”: management styles for intercultural conflict

Articles

ESG Performance and Income Smoothing: An Analysis of Companies Belonging to the BRICS

ESG Performance and Income Smoothing: An Analysis of Companies Belonging to the BRICS

Who wants to be a Coordinator? Succession Practices in Brazilian Graduate Programs in Accounting

Who wants to be a Coordinator? Succession Practices in Brazilian Graduate Programs in Accounting

Achievement goals and dropout potential in Accounting undergraduate programs: a perspective based on Achievement Goal Theory

Achievement goals and dropout potential in Accounting undergraduate programs: a perspective based on Achievement Goal Theory

Cash holdings and economic performance: the role of socioemotional wealth in distinguishing between family and non-family firms

Cash holdings and economic performance: the role of socioemotional wealth in distinguishing between family and non-family firms

Earnings management and payment methods in M&A: an analysis of strategic choices in the Brazilian market

Earnings management and payment methods in M&A: an analysis of strategic choices in the Brazilian market

Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions

Tax Morale Among Brazilian Microentrepreneurs Facing Potential Exclusion from Simples Nacional: Accountants’ Perceptions

Interaction between anchoring and framing in the reading of annual financial reports: experimental evidence

Interaction between anchoring and framing in the reading of annual financial reports: experimental evidence

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