Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the association between the ownership and control structure, level of corporate...

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...

One alternative presented in the literature to increase adhesion to pension plans is to modify the default of choices from opt in (to adhere to the plan) to opt out (leave the plan), a nudge typical of the libertarian paternalism (Kahneman, 2002). An experimental design was adopted, adapted from...

Portuguese Abstract: As instituições de ensino superior têm se questionado acerca de como inserir a ética na formação dos futuros profissionais. Com vistas a subsidiar esse debate, a presente pesquisa tem como objetivos: a) identificar o impacto da linguagem moral sobre a extensão e...

This research investigated the impact that environmental disasters have on the volume of socio-environmental disclosure and investments of Brazilian companies from 1997 to 2012. News on environmental disasters was collected through a search engine, the companies responsible for the disasters...

The forecast of public revenue is a key part in the budget process, becoming an instrument that supports public managers for making decisions regarding an appropriate budget execution. This research aims to determine the effectiveness of the Koyck model in predicting public revenues of the most...

This study aims to present a diagnosis of the dimensions and factors associated with self-regulated and self-determined learning strategies of students in Accounting Graduate Programs in Brazil. We surveyed 516 graduate students (383 master's and 133 doctoral students) and applied two...