Rev. contab. finanç. vol.27 número70

Se os ges- tores podem atingir seus objetivos estratégicos com base em relatos neutros do desempenho operacional sólido, então, eles não têm necessidade de gerenciar resultados

Regulation G requires companies that make availa- ble non-GAAP financial measures to the public to also provide a clear and understandable reconciliation to the most

According to the Financial Accounting Standards Bo- ard (2002), the adoption of a regulatory system based on principles (rather than on rules) might result in a higher level

With Equation 6, the relationship between current earnings, the total, permanent, temporary, positive and negative types of BTDs, and some control variables, with future

Also, in view of the concept of additional revenue, for the purposes of the IRC, and considering that taxation of revenue gain regarding the IRC is related to the econo- mic

The results of the study show that companies that share board members with other organizations which smooth their results tend to adopt this organizational practice more easily,

with potentially high (low) implied cost of equity, have higher (lower) returns, which are not explained by the CAPM, as well as that the HEMLE risk factor is significant to

With a view to evaluating how much the issuance of CoCos afects banks’ values, Pennacchi (2010) compares risk incentives between banks that issue CoCos and those that only