Vol. 37 No. 1 (2026): Volume 37| Número 1| Jan./Abr. | 2026

DOI: https://doi.org/10.22561/cvr.v37i1

Published: 2026-07-13

Editorial

TAX REFORM IN BRAZIL (CONSTITUTIONAL AMENDMENT No. 132/2023): HOPE OR MORE OF THE SAME?

Antônio Paulo Machado Gomes

1-8
- Português (Portuguese (Brazil))
- Inglês

Artigos

FEMALE PARTICIPATION AND FINANCIAL PERFORMANCE IN CREDIT COOPERATIVES IN SOUTHERN BRAZIL

Keler Eliana Severo Correa, Bruno Milani, Vagner Naysinger Machado, Marcia Helena dos Santos Bento, Maríndia Brachak dos Santos

9-33
- Português (Portuguese (Brazil))
- Inglês
RELATIONSHIP BETWEEN INVESTOR SENTIMENT AND STOCK RETURNS: AN ANALYSIS OF THE BRAZILIAN MARKET

Ludmila Zamboni de Sá Vasconcellos, Vinícius Mothé Maia, Marcelo Alvaro da Silva Macedo, Roberto Tommasetti

34-60
- Português (Portuguese (Brazil))
- Inglês
VALUE RELEVANCE OF FEMALE REPRESENTATION IN AUDITING: EVIDENCE FROM BRAZIL

Nívea Santana Bernardes, Paulo Henrique Nobre Parente, Márcia Martins Mendes De Luca

61-82
- Português (Portuguese (Brazil))
- Inglês
THE TALE GROWS IN THE TELLING: IMPRESSION MANAGEMENT IN THE INTEGRATED REPORTING IN BRAZIL

Márcio Viana Rolim, Denise Mendes da Silva, Dermeval Martins Borges Junior

83-106
- Português (Portuguese (Brazil))
- Inglês
INFLUENCE OF ECONOMIC CYCLES, BUSINESS EXPECTATIONS, AND POLITICAL CYCLES ON THE TAX AGGRESSIVENESS OF BRAZILIAN COMPANIES

Douglas Nodari, Cristian Baú Dal Magro, Guilherme de Oliveira, Antonio Lopo Martinez, Sady Mazzioni

107-133
- Português (Portuguese (Brazil))
- Inglês