Editorial

AutorJosé Alonso Borba, Denize Demarche Minatti Ferreira, Carlos Eduardo Facin Lavarda
Páginas1-2
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Revista Contemporânea de Contabilidade, Florianópolis, v. 19, n. 53, p. 01-02, out./dez, 2022
Universidade Federal de Santa Catarina. ISSN 2175-8069.
Editorial
The Revista Contemporânea de Contabilidade, edited by the Graduate
Program in Accounting of the Federal University of Santa Catarina (UFSC), launches
the last edition, v. 19, n. 53 (2022). All published articles are also presented in
English version, an effort of the editorial team, authors and evaluators with the
objective of expanding the audience of readers of the Journal. We invite you to
access the following published articles:
The authors Dermeval Martins Borges Júnior and Rodrigo Fernandes
Malaquias examined the effects of CSR disclosure tone in the environmental, social
and economic dimensions, on the performance of Brazilian listed companies. The
final sample included financial data from 219 different Brazilian listed companies and
1,797 corporate reports from 2010 to 2019. https://doi.org/10.5007/2175-
8069.2022.e84552
Pamila Eduarda Balsan Colla and Aládio Zanchet aimed to understand the
role of isomorphic pressures in adopting criteria for revenue recognition performed by
accounting firms. Empirical evidence was collected through interviews with eight
plural agents who permeate the firms' reality and are interested in the revenue
recognition process. https://doi.org/10.5007/2175-8069.2022.e81995
Rafaela Sousa, Januário José Monteiro, Daiane Antonini Bortoluzzi and
Rogério João Lunkes investigated entrepreneurial intentions of business students in
Brazilian federal universities. A questionnaire was applied to undergraduate students
of administration, accounting, and economics resulting in 423 valid answers,
analyzed using structural equation modeling. https://doi.org/10.5007/2175-
8069.2022.e82652
Juliana Costa Ribeiro Prates and Alexandra Maria Rios Cabral analyzed 31
B3-listed companies that disclosed emissions inventories (GHGs) between 2012 and
2019 to identify the influence of executive monetary incentives on carbon
performance in Brazilian companies. https://doi.org/10.5007/2175-8069.2022.e83185

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