important for accountants in Brazil. If the accounting is to be considered as a business language the accountants must to have …There is an expectation that in the near future there will be an effective change in the Brazilian accounting … professional behavior. The accounting language is of legal, economic and social nature and is expected to contribute for better …

equity capital of Brazilian public companies in the period of 2000-2011. Given the multidimensionality of accounting … in accounting information quality after IFRS full adoption holds true. On the other hand, the models for analyzing the …

This paper investigates whether the degree of tax aggressiveness is a determinant of accounting conservatism. The … taxable income has a dependent relationship with the accounting income in the Brazilian corporate income tax system. One way … to reduce the corporate tax base is to adopt conservative accounting choices. After a conceptual discussion of accounting …

impact of the economic crisis on the financial system and accounting in Brazil / Marcelo Botelho C. Moraes. … accounting policies and the global financial crisis : the case of Swedish banks / Henrik Andersson and Niclas Hellman -- The … financial crisis impact on institutions and accounting practices in Spain / José A. Gonzalo-Angulo and Jose Luis Ucieda -- The …

, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in … Brazil. Although there are some studies on earnings management by Brazilian companies, very few have examined the presence of … manipulation by accounting choices and operational decisions, we investigate if firms that manage earnings through discretionary …

mandatory adoption year of IFRS in Brazil (2010) by comprehensively examining 638 disclosure required items from 28 encompassing …

-determined learning strategies of students in Accounting Graduate Programs in Brazil. We surveyed 516 graduate students (383 master's and … adopted by graduate students in Accounting and adopt pedagogical practices and strategies that promote the development and …