Dear readers,
It is a great pleasure to present, on behalf of the RC&F editorial team, Edition 74 of the Revista Contabilidade & Finanças (Accounting & Finance Review), which covers the period from May to August 2017.
The Editorial was developed by Maria João Major, under the title of Positivism and ‘alternative’ accounting research. The author develops an analysis regarding the evolution of accounting and addresses the impact of the positivist approach in the area. She also articulates a discussion concerning alternative research approaches.
Besides the editorial, the edition contains eight technical-empirical articles:
Influence of board interlocking on earnings management, written by Paulo Roberto da Cunha and Marcio Roberto Piccoli, researches the issue of board member participation in more than one company, the resulting knowledge transmission, and the impact on earnings management.
Juliana Pinhata Sanches do Vale and Sílvio Hiroshi Nakao are the authors of the article titled Unconditional conservatism in Brazilian public companies and tax neutrality, which addresses, from a post IFRS adoption perspective, the reduction in the influence of tax legislation on accounting standards and the improvement in the quality of financial reporting.
An analysis of the relationship between the dimensions of organizational and operational complexity and governance in companies listed in the BM&FBOVESPA, in which contingency factors can influence organizational characteristics, is what lies behind the article titled Complexity and corporate governance: an analysis of companies listed on the BM&FBOVESPA, written by Renata Rouquayrol Assunção, Márcia Martins Mendes De Luca, and Alessandra Carvalho de Vasconcelos.
The article Effects of the audit committee and the fiscal council on earnings quality in Brazil, written by Vitor Gomes Baioco and José Elias Feres de Almeida, discusses the relevance of accounting information, timeliness, and conditional conservatism, associating them with audit committees and fiscal councils in Brazil.
Silvia Consoni, Romualdo Douglas Colauto, and Gerlando Augusto Sampaio Franco de Lima are the authors of the article titled Voluntary disclosure and its relationship with earnings management: evidence from the Brazilian capital market. What draws attention in the article is the perspective that voluntary disclosure can reduce earnings management.
Identifying the level of satisfaction among accounting professors in Brazil is the challenge addressed in the article titled Satisfaction among accounting professors in Brazil, written by Tamires Souza Araújo, José Gilberto Miranda, and Janser Moura Pereira.
Marcelo dos Santos Guzella and Carlos Heitor Campani are the authors of the article titled Predictive power of Brazilian equity fund performance using R² as a measure of selectivity. The analysis focuses on predictive power and mechanisms that lead to its improvement.
The article titled Investor relations and information asymmetry, written by Sandrielem da Silva Rodrigues and Fernando Caio Galdi, studies Brazilian companies with IR websites that are classified as more informative and analyzes the connection with their reduced bid-ask spread.
On behalf of all the editors, I wish you an inspiring and productive read.
Publication Dates
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Publication in this collection
May-Aug 2017
