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 ar… Show more
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