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Vol. 27 No. 70 (2016)

Published: 2016-04-01

Presentation

Presentation

Fábio Frezatti

5-6
- PDF
- PDF (Portuguese)

Editorial

The Ethical Reporting of Non-GAAP Performance Measures

Ervin L. Black

7-11
- PDF
- PDF (Portuguese)

Articles

The Relationship Between Board Interlocking and Income Smoothing Practices

Flávio Ribeiro, Romualdo Douglas Colauto

55-66
- PDF
- PDF (Portuguese)
The Earnings/Price Risk Factor in Capital Asset Pricing Models

Rafael Falcão Noda, Roy Martelanc, Eduardo Kazuo Kayo

67-79
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- PDF (Portuguese)
Taxation of Insolvent Companies: Empirical Evidence in Portugal

Ana Cristina dos Santos Arromba Dinis, Cidália Maria da Mota Lopes, Alexandre Miguel Fernandes Gomes da Silva, Pedro Miguel de Jesus Marcelino

43-54
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- PDF (Portuguese)
Contingent Convertibles and their Impacts on the Optimization of the Capital Structure of Brazilian Banks Under Basel III

Karina Cyganczuk Goes, Hsia Hua Sheng, Rafael Felipe Schiozer

80-97
- PDF
- PDF (Portuguese)
Effects of Idiosyncratic Volatility in Asset Pricing

André Luís Leite, Antonio Carlos Figueiredo Pinto, Marcelo Cabus Klotzle

98-112
- PDF
- PDF (Portuguese)
Empirical analysis of Brazilian banks' capital buffers during the period 2001-2011

Vinícius Cintra Belém, Ivan Ricardo Gartner

113-124
- PDF
- PDF (Portuguese)
Manager's Discretionary Power and Comparability of Financial Reports: An Analysis of the Regulatory Transition Process in Brazilian Accounting

Alex Mussoi Ribeiro, Carlos Henrique Silva do Carmo, Luiz Paulo Lopes Fávero, L. Nelson Carvalho

12-28
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- PDF (Portuguese)
The Relevance of the Informational Content of Book-Tax Differences for Predicting Future Income: Evidence from Latin American Countries

Alessandra Vieira Cunha Marques, Patrícia de Souza Costa, Pablo Rogers Silva

29-42
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- PDF (Portuguese)

Nominata

Communication 2015 editorial information

Fábio Frezatti

125-137
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- PDF (Portuguese)

Erratum

Errata

138-138
- PDF (Portuguese)