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This research analyzes self-regulated learning in Accounting students in two public universities, presenting diagnosis, dimensions and possible explanations, contextualized from the gender, age and stage in the course. The objectives of this paper include to: (a) identify the self-regulated...
Persistent link: https://www.econbiz.de/10011189037
This paper is an empirical examination, drawing on the Institutional Brokers Estimate System (I/B/E/S) database, of analysts’ earnings forecast optimism for Brazilian companies. The study found that analysts were optimistic on average and performed poorly in terms of precision and accuracy....
Persistent link: https://www.econbiz.de/10010631417
This paper investigates the information content of analysts’ earnings forecast revisions for Brazilian companies, defined as the ability to change stock prices. Using data from I/B/E/S and Economatica covering the period from 1995 through 2002, we find that forecast revisions that follow the...
Persistent link: https://www.econbiz.de/10010631422
This article reviews the recent academic literature on earnings management (EM) in Brazil. The objective is to identify the main research themes addressed in the Brazilian context and the results of interest to users and preparers of financial statements. It is hoped that this study will also be...
Persistent link: https://www.econbiz.de/10010895872