<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0186-1042</journal-id>
<journal-title><![CDATA[Contaduría y administración]]></journal-title>
<abbrev-journal-title><![CDATA[Contad. Adm]]></abbrev-journal-title>
<issn>0186-1042</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Facultad de Contaduría y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0186-10422015000200423</article-id>
<article-id pub-id-type="doi">10.1016/S0186-1042(15)30008-5</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Qualidade da informação contábil em empresas familiares: influência dos níveis diferenciados de governança da BM&amp;FBovespa, tamanho e independência do conselho de administração]]></article-title>
<article-title xml:lang="en"><![CDATA[Quality of accounting information in family business: the influence of different levels of governance BM&amp;FBovespa, size and independence of the board of directors]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Moura]]></surname>
<given-names><![CDATA[Geovanne Dias de]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Franz]]></surname>
<given-names><![CDATA[Leandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cunha]]></surname>
<given-names><![CDATA[Paulo Roberto da]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="A01">
<institution><![CDATA[,Universidade Comunitária da Região de Chapecó  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>BR</country>
</aff>
<aff id="A02">
<institution><![CDATA[,Centro Universitário Barriga Verde  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>BR</country>
</aff>
<aff id="A03">
<institution><![CDATA[,Universidade Regional de Blumenau Departamento de Ciências Contábeis ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>BR</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2015</year>
</pub-date>
<volume>60</volume>
<numero>2</numero>
<fpage>423</fpage>
<lpage>446</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422015000200423&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422015000200423&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422015000200423&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[O estudo objetivou analisar entre as empresas brasileiras familiares de diferentes setores econômicos da BM&amp;FBovespa, se aquelas listadas nos níveis diferenciados de governança, com conselhos de administração menores e mais independentes possuíam melhor qualidade da informação contábil. Pesquisa quantitativa realizada com 96 companhias familiares. Para analisar a qualidade da informação, utilizouse quatro características: persistência dos resultados e do fluxo de caixa (Dechow e Schrand, 2004); conservadorismo (Ball e Shivakumar, 2005); oportunidade (Bushman et al., 2004) e; relevância (Ohlson, 1995). Em relação a governança corporativa, concluise que a adoção à níveis diferenciados de governança da BM&amp;FBovespa e maior independência do conselho de administração influenciam para que ocorra maior persistência, conservadorismo, oportunismo e relevância da informação contábil. No entanto, não foi possível concluir que o tamanho do conselho de administração influencia na qualidade da informação contábil.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[The study aimed to analyze between families of different economic sectors of the BM&amp;FBovespa Brazilian companies are those listed in different levels of governance, boards of smaller and independent directors had a better quality of accounting information. Quantitative research conducted with 96 family companies. To analyze the quality of information, we used four characteristics: (Bushman et al., 2004) persistence of the results and cash flow (Dechow e Schrand, 2004), conservatism (Ball e Shivakumar, 2005) and opportunity; relevance (Ohlson, 1995). In relation to corporate governance, it is concluded that the adoption of different levels of governance BM&amp;FBovespa and greater independence of the board influence to greater persistence, conservatism, opportunism and relevance of accounting information occurs. However, it was not possible to conclude that the size of the board influences the quality of accounting information.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[Qualidade da informação contábil]]></kwd>
<kwd lng="pt"><![CDATA[Empresas familiares]]></kwd>
<kwd lng="pt"><![CDATA[Governança corporativa]]></kwd>
<kwd lng="en"><![CDATA[Quality of accounting information]]></kwd>
<kwd lng="en"><![CDATA[Family businesses]]></kwd>
<kwd lng="en"><![CDATA[Corporate governance]]></kwd>
</kwd-group>
</article-meta>
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