This study aimed at knowing the general composition of the difference between the accounting results and tax result (book-tax differences - BTD) in Brazilian public companies in order to identify the explanation for this difference, either through the management of the earnings management (EM)...

Although bonds account for the largest trading volume of transactions in the Brazilian financial market, most studies of the quality of accounting information focus on the stock market. Considering that many studies suggest that the institutional and organizational environment affects firms’...

One of the main ways of measuring risks is the calculation of the VaR (Value at Risk), where the risk is measured in value. One of the assumptions of VaR is that the distribution of the financial assets returns follows a normal distribution, but what has evidenced in recent years is a...

The Law 11.638/07 paved the way for Brazil to begin the process of convergence to IFRS. This change led to some changes in the ownership structure of the entities obliged to disclose your information under this Act. Knowing these changes in the ownership structure of entities, this study aimed...

Several factors affect the quality of accounting information, such as characteristics of the firm, practices and procedures adopted in the elaboration of the financial statements, corporative governance system, capital market, regulation, among others. Among these factors, it is noteworthy the...

This study sought to investigate the relationship between information asymmetry in the stock trading, economic and financial characteristics and corporate governance of listed companies in the Brazilian stock market in 2010 and 2011. To this end, the study relied on a theoretical framework for...

The objective of this paper was to analyze the effect of competition over better information on the cost of equity capital of Brazilian firms that trade their shares at the BM&FBovespa. The theoretical framework used models to analyze the expectations equilibrium when the information is not...