This article evaluates whether the changes in Brazilian accounting practices due to the convergence to international standards brought a reduction in earnings management by listed nonfinancial firms, causing an improvement in the quality of accounting information. We used the Jones model, as...

Purpose – The purpose of this paper is to verify whether the disclosure of other comprehensive income has effectively improved the transparency of corporate disclosure and thus effectively reduced earnings management. Design/methodology/approach – In total, 391 valid samples are selected...