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 aims to explore the interplay between market concentration and implicit tax burdens in Brazil, offering a fresh perspective on the conventional belief of perfect competition. Design/methodology/approach - Data was sourced from Brazilian firms on the B3 stock exchange between...

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...