with stock returns and firm values than accrual earnings, and evaluates which components of EVA, contribute to these … this study were revenues, profits, assets, stockholders’ equity, market value, earnings per share, total return to … accounting definition of the return on equity. The operating income was not cleansed of any expenses which are really capital …

The purpose of this paper is to investigate the impact of full adoption of IFRS on earnings quality and the cost of … equity capital of Brazilian public companies in the period of 2000-2011. Given the multidimensionality of accounting … information quality, the portfolio approach was adopted, which is restricted to the analysis of: i) earnings management (EM); ii …

This article develops further results on earnings management and the cost of capital, which complement Strobl (Journal … of Accounting Research, forth.). Within a simplified version of the model, I illustrate the existing linkage between … plausible conditions under which the cost of capital will increase with more earnings management and show that the level of …

little explanatory power. In contrast, intermediation and interest margins are more useful than other earnings measures in …="right"><SMALL>STD</SMALL></SUB>) seems to explain better shareholder value creation than a wide range of simple accounting and other performance indicators …