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What is Accounting Info Persistence in Brazil about?

This research article examines the differences in the persistence of accounting information between regulated and unregulated firms in the Brazilian economy, analyzing data from 276 companies from 2011 to 2022. The study finds that while regulated firms exhibit higher levels of earnings and cash flows, these are less persistent, indicating lower quality of accounting information. The findings suggest that firms may prioritize performance over the quality of accounting information, highlighting the need for

Author

paulosouzx

Language

EN