This study aims to investigate whether the different types of book-tax differences are useful for predicting the future income of publicly traded companies in five Latin American countries. This is possible since these differences convey information about transitory components of income, which can be used by investors for predicting future income. However, little is known about the relationship between tax variables and companies' future results. The sample analyzed here is composed of 580 publicly traded companies from five Latin American countries (Argentina, Brazil, Chile, Mexico, and Peru) with information available in the Economatica® database covering 2002 to 2013. In terms of methodology, regressions are employed in order to find a connection between the different types (total, permanent, temporary, and the negative and positive variations) of book-tax differences and companies' current and future earnings per share, as well as some control variables suggested by previous literature. The model's coefficients were estimated through panel data techniques: fixed effects. The results obtained suggest that the information gathered in the different types of book-tax differences (total, permanent, temporary, positive and negative variations) is relevant in predicting future income. Total, permanent and temporary differences contribute to the uncertainty in future income prediction, given that results are more transitory and less persistent in years with higher book-tax differences. Positive and negative variations, on the other hand, attribute higher income in coming years to greater variations in book-tax differences, representing increased timeliness of results and a reduction in off balance sheet funding for the publicly traded companies from these countries.
The proposal of this research was to investigate the association between psychological variables and academic performance of 494 students of accounting of a Brazilian public University. We seek, therefore, to highlight some psychological variables to understand the behavior of students of accounting courses. The instrument used for data collection was a questionnaire based on five psychological constructs: self-efficacy, self-esteem, optimism, locus of control and self-control. Regression analyses were used to identify the influence of the explanatory variables on the academic performance coefficient, with the main results showing that: (i) the variable smoking has a direct impact on the academic achievement of students; (ii) the academic performance of women is higher than that of men; (iii) students within the age range of 20 to 40 years have significantly lower performance than students of other age ranges, and (iv) the variable experience time in accounting is related with the students' performance.
A Contabilidade Governamental bem aplicada é fundamental para os países em desenvolvimento, visto que pode gerar benefícios econômicos e ainda diminuir armadilhas fiscais e falhas de governança de um país. Sendo assim, o presente estudo objetiva analisar a carga horária adotada nas grades curriculares referentes ao ensino de Contabilidade Governamental em cada tipo de Instituição de Ensino Superior (IES) de Minas Gerais de acordo com a modalidade de ensino. A amostra objeto da pesquisa é formada por 139 IES públicas e privadas de Minas Gerais que oferecem os cursos de graduação em Ciências Contábeis. Utilizou-se o teste não paramétrico de Mann-Whitney para analisar as médias das cargas horárias referentes ao ensino de Contabilidade Governamental. Os resultados encontrados revelam que as IES mineiras possuem deficiência na carga horária da disciplina de Contabilidade Governamental, visto que a média geral foi de 77,63 horas (disciplina obrigatória), e a carga horária proposta pelo Conselho Federal de Contabilidade (CFC) é de 180 horas. O resultado do teste de Mann Whitney aponta que as IES mineiras não possuem em suas grades curriculares diferença estatisticamente significativa na carga horária de Contabilidade Governamental. Logo, infere-se que não há diferença de carga horária ofertada no ensino dessa disciplina pelas IES públicas e privadas, presenciais e a distância.
A mudança de perfil das empresas em anos mais recentes tornou os ativos intangíveis tão ou mais relevantes que os ativos tangíveis. A adoção das Normas Internacionais de Contabilidade (IFRS, International Financial Reporting Standards) no Brasil, por seu turno, introduziu um tratamento diferente e maior detalhamento no reconhecimento e mensuração dos ativos intangíveis. Assim, na presente pesquisa se avaliou a relevância da divulgação das informações financeiras sobre ativos intangíveis no contexto brasileiro, nos anos de 2009 e 2010, período de transição das Normas Contábeis Brasileiras (BRGAAP) para as IFRS. Para tanto, se utilizou o modelo de especificação desenvolvido por Chalmers, Clinch e Godfrey (2008), que associa os preços das ações com o valor dos ativos intangíveis identificáveis e do goodwill. Encontrou-se que os números contábeis para os ativos intangíveis e o goodwill, ambos reconhecidos de acordo com as IFRS, refletem informações de maior value relevance para os investidores, quando comparados com esses ativos divulgados em BRGAAP.
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