Although bonds account for the largest trading volume of transactions in the Brazilian financial market, most studies of the quality of accounting information focus on the stock market. Considering that many studies suggest that the institutional and organizational environment affects firms’...

This study aimed at knowing the general composition of the difference between the accounting results and tax result (book-tax differences - BTD) in Brazilian public companies in order to identify the explanation for this difference, either through the management of the earnings management (EM)...

Spanish Abstract: Este trabajo tuvo como objetivo investigar la relación entre la estructura de propiedad y la estructura de capital de las empresas en el mercado de valores de Brasil. Para ello, se recogieron en la base Economatica datos sobre la concentración de acciones a los accionistas y...

The purpose of this study is to investigate the academic and professional performance of the masters of Accounting by the Multi-institutional and Inter-Regional Graduate Program in Accounting from Brazil. The findings are in agreement with the Theory of Human Capital. The results indicate that...

Objectives: Analyze how the political uncertainty affects the risk premium in the Brazilian market from January 1996 to December 2016.Methodology: This study adopting the econometric model proposed by Pastor and Veronesi (2013) to analyse five approaches to measure risk premium in Brazil, a...

Este estudo, eminentemente teórico, tem o objetivo de realizar uma discussão conceitual acerca da Teoria da Mensuração e de sua relação com a Contabilidade. Em segundo plano, analisa o foco das principais pesquisas realizadas no Brasil, no que diz respeito à mensuração contábil e aos...