Presentation

Abstract

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 in uence of tax legislation on accounting standards and the improvement in the quality of nancial reporting. e article E ects of the audit committee and the scal 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 scal 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 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. e analysis focuses on predictive power and mechanisms that lead to its improvement.