The value relevance of accounting Information and the Brazilian convergence process...

Political cost: the impact of size on effective tax rates

Substance over form in an accounting and legal interface: the goodwill in business...

The relationship between the crimincal type and accounting proof: evidences in the...

Economic availability of fair value

Discussion regarding withholding tax on swap agreements

Earnings manipulation: A case study of a Brazilian bank

Do we practice earnings management with derivative financial instruments? :some empirical...

Relationship between the structure of ownership and computing the accounting profits...

Accounting choice in Brazil: analysis under the debt covenants hypothesis