<?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>S0186-10422019000400003</article-id>
<article-id pub-id-type="doi">10.22201/fca.24488410e.2018.1445</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Comparability of accounting choices in the statement of cash flow: Evidence from Brazil]]></article-title>
<article-title xml:lang="es"><![CDATA[Comparabilidad de las opciones contables del Estado de Flujo de Efectivo: Evidencias en Brasil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Costa]]></surname>
<given-names><![CDATA[Patrícia De Souza]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pinto]]></surname>
<given-names><![CDATA[Aline Fernandes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Nunes]]></surname>
<given-names><![CDATA[Felipe Menezes]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Lemes]]></surname>
<given-names><![CDATA[Sirlei]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Federal University of Uberlândia  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2019</year>
</pub-date>
<volume>64</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S0186-10422019000400003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S0186-10422019000400003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S0186-10422019000400003&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Our objective was to determine comparability levels among the accounting choices in the Statements of Cash Flows (SCF) of Brazilian public companies and to discover factors that could explain these choices. Accounting choices were analyzed for the disclosure of the following SCF items: interest expense, interest income, income tax and social contribution on net profits, dividends, interest on own capital received, divi-dends and interest on own capital paid. The Herfindahl index (H index) was used to calculate comparability and logistic regression to identify variables that could affect the classification of SCF items. We found high levels of comparability for the classification of interest income, moderate for dividends and interest on own capital paid and low for the interest expense, income tax and social contribution, dividends and interest on own capital received. The H index was low in 2010 but increased gradually over time, suggesting improve-ments in the quality of accounting information. We also found evidence that the size of the Brazilian public company, indebtedness, profitability, book-to-market, and negative operating cash flows affected the choice of item classification in SCF. These results may be useful for accounting choice theory since they suggest that Brazilian listed companies use accounting choices to manage cash flows.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Nuestro objetivo es determinar los niveles de comparabilidad entre las opciones contables de los Estados de Flujos de Efectivo (EFE) de las empresas públicas brasileñas y determinar los factores que pueden ex-plicar estas opciones. Se analizaron las opciones contables para la divulgación de las siguientes partidas del EFE: gastos por intereses, ingresos por intereses, impuesto sobre la renta y contribución social sobre el bene-ficio neto, dividendos, intereses sobre el capital propio, dividendos e intereses sobre el capital propio. El ín-dice de Herfindahl (índice H) se utilizó para calcular el nivel de comparabilidad y la regresión logística para identificar variables que pueden afectar la clasificación de las partidas del EFE. Encontramos altos niveles de comparabilidad para la clasificación en ingresos por intereses, moderado para dividendos e intereses sobre el capital propio pagado y bajo para el gasto por intereses, el impuesto sobre la renta, contribución social, dividendos y los intereses sobre el capital propio. El índice H fue bajo en 2010 pero aumentó gradualmente con el tiempo, lo que sugiere mejoras en la calidad de la información contable. También se encontraron evidencias de que el tamaño de la empresa pública brasileña, el endeudamiento, la rentabilidad, libro a valor de mercado y los flujos de efectivo operativos negativos afectaron la clasificación de las partidas del EFE. Estos resultados pueden ser útiles para la teoría de la elección contable, ya que sugieren que las compañías brasileñas cotizadas usan opciones contables para administrar los flujos de efectivo.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[Statement of Cash Flows]]></kwd>
<kwd lng="en"><![CDATA[Accounting Choice]]></kwd>
<kwd lng="en"><![CDATA[Comparability]]></kwd>
<kwd lng="en"><![CDATA[H Index]]></kwd>
<kwd lng="en"><![CDATA[IFRS]]></kwd>
<kwd lng="en"><![CDATA[M41]]></kwd>
<kwd lng="es"><![CDATA[Estado de flujos de efectivo]]></kwd>
<kwd lng="es"><![CDATA[Elección de contabilidad]]></kwd>
<kwd lng="es"><![CDATA[Comparabilidad]]></kwd>
<kwd lng="es"><![CDATA[Índice H. IFRS]]></kwd>
<kwd lng="es"><![CDATA[M41]]></kwd>
</kwd-group>
</article-meta>
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