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Copyright of Calidad en la Educación is the property of Consejo Nacional de Educacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Evidenciação Contábil & Finanças is the property of Revista Evidenciacao Contabil & Financas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The present study analyses the influence of mandate time and Chief Executive Officer (CEO) age on comparability in Brazilian market publicly traded companies. In a yearly basis, 58 companies were analyzed from 2013 to 2019. Data were submitted to panel data regression which indicated mandate influences comparability in a positive way. It was also found that CEO age does not exert a direct influence on comparability although it is a personal characteristic acting indirectly as a moderator factor in the relation between mandate and comparability. Younger CEOs tend to decrease comparability of accounting information during their mandate. The study is important since it demonstrates that changes on accounting choices are more aggressive in the beginning and slow down as mandate increases. Another important aspect, in practical field, refers to the evidence that CEO age potentiates mandate influence on comparability. [ABSTRACT FROM AUTHOR]

Objective: This study's objective was to identify the differences in work values among Accountancy graduate students from the Y and Z generations considering the socio-demographic characteristics. Method: 337 students regularly enrolled in Accountancy graduate programs in 2019 participated. This study used the Escala Revisada de Valores Relativos ao Trabalho - EVT-R [Revised Work Values Scale], Exploratory Factor Analysis, non-parametric tests, and pairwise comparison. Results: Female students assigned greater importance to values concerning job stability and financial independence than male students. Likewise, significant differences were found between the groups in terms of having "financial responsibility at home", "teaching experience", "mother's educational level" and "financial supporting during the graduate program". Contribution: This study enables a better understanding of the priorities of the Y and Z generations in the work environment. Understanding these values enables individuals to discuss choices, careers, motivations, and interests. These aspects are essential to promote job satisfaction, and consequently improve the performance of their employers. [ABSTRACT FROM AUTHOR]

Copyright of ConTexto is the property of ConTexto and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In July 2006, the FASB and IASB initiated a joint project in order to develop a commom standard for the register of all leasing operations in the balance sheet and reduce divergences that affect the quality of accounting information. A new form of lease accounting came into effective on January 1, 2019, through IFRS 16, approved by IASB and ASU 2016-02 "Leases" (Topic 842), as issued by FASB. A report released by IFRS Foundation in 2016 verified the effects of the standard on various sectors and identified that the companies with the most impact will be the airlines companies. Thus, this paper sought to analyze how American Airlines tried to anticipate the new leasing accounting method in its financials reports. This company is considered the largest airline in the world by fleet number, revenue and passengers. A descriptive analysis of the 2016 and 2017 10-K forms showed that American Airlines only mentioned the presence of a new leasing standard. Looking at accounting statistics in 2018, there is a $ 10 billion impact on lease liabilities and right-of-use assets on the Balance Sheet, $ 197 million in cumulative DMPL adjustment credit, and $ 16 million less in revenue. before tax. In addition, it was found that in 2018, with operating lease accounting being register on the balance sheet, the company's obligations increased by approximately 34%. [ABSTRACT FROM AUTHOR]

The aim of this study was to understand how students graduating from accounting master's courses perceived the feelings experienced in the different dissertation guidance phases. This investigation enables us to identify which stages generate negative feelings and to thus propose actions to improve the affective relationship between the advisor and student, considering that the feelings substantially affect the potential of the scientific works originating from that relationship. The advisor-student relationship and the feelings involved in it are among the main factors that positively or negatively affect the conclusion of the academic work, and understanding it is important in order to improve this interaction process. One of the implications of the research relates to the importance of stricto sensu programs monitoring the guidance process and somehow searching for mechanisms that promote harmony in the guidance process, as the experiences during the dissertation guidance process can affect the student's likelihood of continuing on their academic journey. For the data collection, a survey was conducted in which the participants used emojis to represent the feelings experienced in their relationship with the advisor during the construction of their master's dissertation. In addition, semi-structured interviews were carried out, which enabled the elaboration of a collective subject discourse regarding the feelings experienced during the dissertation guidance process. The 88 responses and eight interviews enabled the identification of feelings such as anxiety, fear, and insecurity in the first phases of the dissertation building. Abandonment, confusion, and frustration were felt in the last phases of the relationship with the advisor. Regarding the positive feelings, there are indications of joy, satisfaction, and calm, presenting greater frequency in the last stages of the dissertation. The collective subject discourses also indicated that the relationship with the advisor affected the quality of the scientific research and the student's academic trajectory. [ABSTRACT FROM AUTHOR]

The study analyzes the work values interpreted as significant for students from generations Y and Z of stricto sensu in accounting. The study included 337 stricto sensu graduate students in the Accounting area, 246 from Generation Y and 91 from Z. The work values considered most important were those on job stability and financial independence that made up the Security factor; the least important values were those related to status, sovereignty and prestige that made up the Power factor. The Mann-Whitney test indicated that generations only differ in the importance attributed to the "Accomplishment" factor values. The findings help managers to understand the characteristics of the new generations and makes it possible to academics to rethink educational practices. [ABSTRACT FROM AUTHOR]

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista de Contabilidade & Controladoria is the property of Revista de Contabilidade & Controladoria RC & C and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)