State Companies as Claimants Under the 1965 Washington Convention on Investment Disputes Between States and Foreign Persons by N. S. Andreeva

“…As a result of the analysis of the case law of international investment tribunals the author concludes that the right of recourse to international investment arbitration shall in any case be available for the state-owned companies which perform a commercial function. …”
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Editorial – Revista Ambiente Contábil – Volume 17 – Número 1 – Ano 2025 (Jan./Jun. 2025) by Prof. Dr. Maurício Corrêa da Silva

“…This research aims to verify the impact of Key Audit Matters (KAMs) on income smoothing practices in Brazilian companies in the electric power sector. The final sample covers 33 companies in this sector, with the study period from 2016 to 2019, as KAMs became mandatory for financial statements issued on or after December 31, 2016. …”
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