This study analyzes the impact of IFRS adoption on earnings management in the emerging country which is probably the most important economy in the world that has adopted IFRS mandatorily, Brazil. We examine the distributions of reported earnings in order to find discontinuities around the zero...

Purpose This study aims to propose and apply a sustainability assessment model (SAM) for the mineral extraction industry developed on the basis of elements of dialogic accounting. Design/methodology/approach Distinct from other similar exercises, ours is also one in external accounting that...