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Although the Senior Management Theory maintains that top management managers rely on their characteristics to interpret situations, form opinions, and make decisions, research in Brazil predominantly investigates how contractual, economic, and institutional aspects affect organizational choices. Thus, this study aimed to fill this gap and verify whether the characteristics of the Chief Financial Officer (CFO) are associated with the adoption of earnings management practices in entities. To this end, quantitative research was carried out, carried out by collecting information on Brazilian publicly-held companies. It was identified that the age and educational level of CFOs are negatively associated with earnings management practices. The findings suggest that, just as contractual, economic, and institutional characteristics affect the earnings management of entities, the observable characteristics of CFOs are also decisive in this process. [ABSTRACT FROM AUTHOR]

The present study aimed to identify the factors that are associated with the choice of method for the measurement of non-financial assets. To do so, a sample was selected with 150 companies from Germany, Brazil and the United Kingdom. The sample period refers to the year of adoption of IFRS in each country, being 2005 for Germany and the United Kingdom and 2010 for Brazil. The association between the accounting choices in the measurement of the non-financial assets and the country, size, profitability and level of indebtedness was verified by means of Chi-square test. The results indicate that the country, size and level of indebtedness are associated with the chosen method of measurement of non-financial assets, which was not evidenced in relation to profitability. Additionally, the results support the assumption of preference of the sample companies by the use of historical cost. [ABSTRACT FROM AUTHOR]