Portuguese Abstract: O objetivo deste trabalho é analisar a eventual presença do efeito framing em práticas relacionadas ao orçamento empresarial. Para atingir o objetivo da pesquisa foi realizado um experimento em uma amostra com 99 estudantes de pós-graduação na cidade de Salvador,...

Income smoothing is defined as the deliberate normalization of income in order to reach a desired trend. If the smoothing causes more information to be reflected in the stock price, it is likely to improve the allocation of resources and can be a critical factor in investment decisions. This...

Purpose This study examines whether Brazilian health insurance companies (HICs) engage in earnings management through discretionary accruals or operational decisions by refraining from reporting a low indicator of sustainability in the market (IDSM). Design/methodology/approach The study used...

It is considered that decisions are influenced, even in part, by aspects of affect. It is agreed with that studies that suggest the action of the affect heuristic, which can influence the perception of risks and benefits, even in environments where rationality should be more prominent, such as...

This research analyzes self-regulated learning in Accounting students in two public universities, presenting diagnosis, dimensions and possible explanations, contextualized from the gender, age and stage in the course. The objectives of this paper include to: (a) identify the self-regulated...