This paper has two objectives: (1) demonstrate that the main accounting choices made by accountants and managers of OGX Company throughout its full business life cycle were not opportunistic as often suggested by the Positive Accounting Theory hypothesis; and (2) demonstrate that these...

The objective of this paper is to analyze the market reaction to the auditors' going-concern audit opinions after the IFRS adoption in Brazil. The event study methodology was applied for the analysis of three public non-financial companies in the first year in which they received a qualified...

This study analyzes the voluntary accounting changes due to a business combination in a critical case study of an unregulated public company after the IFRS adoption in Brazil. This research consists of the study of a single case. The qualitative analysis was based on the Positive Accounting...

This case was developed for learning the accounting concepts regarding the recognition and classification of hybrid financial instruments of capital, as well as for a reflection about the process of preparing financial statements of a company that follows the International Accounting Standards....

This paper aims to investigate whether managers of Brazilian companies registered at the Securities and Exchange Commission (CVM) which have made long-term financial borrowings (bonds and bank loans), voluntarily have changed their accounting practices in order to prevent the violation of their...

Portuguese abstract: Este estudo analisou se a divulgação da perda por impairment nos ativos de longa duração é um evento que provoca a reação dos investidores no mercado de capitais após a adoção das IFRS no Brasil. Estudos anteriores apresentam resultados inconclusivos sobre a...