This research investigated the influence of the family on the debt of Brazilian open business
companies. Although there is a vast national and international literature on capital structure …

This article argues that new contributions to the study of capital structure can be obtained
from the study of corporate debt structure. More specifically, it addresses the issue of …

This article aims to evaluate the effect of tax incentives on the liability level of firms listed in
Brazilian Stock Exchange. Obtaining the tax incentives require many investments from the …

The accounting for citizenship pursues the citizen's best interest to protect their future
financial well-being, in order to adjust the corporation control pressure through capital …

All over the world, corporate governance is adopting a new process of leadership and
simultaneously propagating responsible governance for the welfare of stakeholders. This …

Traditionally, accounting remains focused on the actions of the firm and ignores the effects of
the firm upon its external environment. However, a growing number of researchers have …