Investigando o impacto negativo do atual custo inflacionário no grau de evidenciação dos resultados das empresas, através da análise de suas demonstrações contábeis, o presente estudo objetiva analisar o impacto que o custo inflacionário provoca na análise das demonstrações...

O objetivo deste estudo é investigar a relação existente entre as taxas de reinvestimento e rentabilidade de duas empresas do setor bancário brasileiro. Com esse intuito foi desenvolvida uma pesquisa exploratório-descritiva, utilizando-se as técnicas de pesquisa bibliográfica, para o...

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...

Corporate social responsibility (CSR) and corporate sustainability have gained prominence in the major capital markets. In Brazil, the São Paulo Stock Exchange (BM&FBovespa) has created the Corporate Sustainability Index (ISE) and the Carbon Efficient Index (ICO2), responsible for indicating...

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)...

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’...

One of the main ways of measuring risks is the calculation of the VaR (Value at Risk), where the risk is measured in value. One of the assumptions of VaR is that the distribution of the financial assets returns follows a normal distribution, but what has evidenced in recent years is a...

The Law 11.638/07 paved the way for Brazil to begin the process of convergence to IFRS. This change led to some changes in the ownership structure of the entities obliged to disclose your information under this Act. Knowing these changes in the ownership structure of entities, this study aimed...