Vol. 18 No. 1 (2025)

View Vol. 18 No. 1 (2025)
Published: 2025-06-02

EDITORIAL

  • Competências Digitais na Formação Contábil – Uma Transformação Necessária

    Rosilene Gonçalves Costa Rodrigues, Gilberto José Miranda
    001-005/006-010
    DOI: https://doi.org/10.14392/asaa.2025180101

ARTICLES

  • Impact of Biases on Analyst´s Accuracy: a Cluster-Based Analysis

    Ariadine Muniz de Paula, Paula Carolina Ciampaglia Nardi, André Machado
    011-029/030-047
    DOI: https://doi.org/10.14392/asaa.2025180102

  • Regulatory Cost of Capital of the Brazilian Electricity Distribution Companies: A Proposed Modeling by Time Series

    Lucas Machado Coelho Silva, Laise Ferraz Correia, Hudson Fernandes Amaral, Lucélia Viviane Vaz Raad
    048-061/062-075
    DOI: https://doi.org/10.14392/asaa.2025180103