Purpose: We analyze the quality of accounting information reported by public firms in Latin-America and United States of America.Methodology/approach: To reach our objective, an exploratory and descriptive research was developed. To analyze the dimensions of accounting information quality, the...

The systemic risk in the financial system has been a constant concern for the international institutions and supervisory authorities. The financial crises occurred in several countries have caused significant economic damages and high social costs. The objective of this study is to measure the...

This article investigates whether there are statistically significant differences among the costs of equity capital of Brazilian companies estimated by four models and their variants: Gordon, CAPM, APM and Ohlson-Juettner. We used a cross-section of 34 companies that were part of the São Paulo...