Bank profitability is usually considered a relevant factor to provide the reliability of the financial system, reducing the risks associated to events of bankruptcy in this sector. In Brazil, however, there has been a great deal of discussion concerning the amount of earnings of financial...

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...