This paper analyzes classic models used in international academic literature to estimate discretionary accruals, which are an empirical proxy to detect earnings management. Additionally, it provides evidence that Brazilian ...

The objective of this case study was to analyze if the level of the debt in the companies listed on BM & FBOVESPA affects the earnings quality. To support this case, prior studies suggest that the earnings quality can be ...

The objective of this case study was to analyze if the level of the debt in the companies listed on BM & FBOVESPA affects the earnings quality. To support this case, prior studies suggest that the earnings quality can be ...

Previous empirical research has shown that Mexico’s Oportunidades program has succeeded in increasing schooling and improving health of disadvantaged children. This paper studies the program’s potential longer-term ...

Previous empirical research has shown that Mexico’s Oportunidades program has succeeded in increasing schooling and improving health of disadvantaged children. This paper studies the program’s potential longer-term ...

This paper explores the direct effect of an education expansion on the level of earnings inequality by carrying out microsimulations for most Latin American countries. We find that the direct effect of the increase in years ...

This paper analyzes three major changes to goodwill in Brazilian law due to Brazilian Federal Law nº 12,973, 2014. This work studies, in particular: (i) the change in accounting of goodwill; (ii) the requirement for ...

This paper gives a first step toward a methodology to quantify the influences of regulation on short-run earnings dynamics. It also provides evidence on the patterns of wage adjustment adopted during the recent high ...

n this paper, I estimate the effect of future pension benefits on pre-retirement labor supply for a representative sample of Chilean workers. Using non-linear patterns in pension benefit formulas and a reform that changed ...