Este é um artigo de acesso aberto, licenciado por Creative Commons Atribuição 4.0 Internacional (CC BY 4.0), sendo permitidas reprodução, adaptação e distribuição desde que o autor e a fonte originais sejam creditados. Palavras-chave: Custo de Capital Próprio, Transparência dos Lucros, regressão quantílica. ABSTRACT This research paper investigates the relationship between the Cost of Equity and the Earnings Transparency in the Brazilian capital market. For this purpose, supported by a

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... e review, especially based on Barth et al. (2013) , data were analyzed from 246 companies between 2005 and 2014. The data analysis was performed using descriptive statistics, correlations and regressions. Initially regressions were estimated with fixed effects panel data and by the observation of high standard deviations of the variables and the possibility presence of heteroscedasticity, estimates were made by quantile regressions and GLS to control these phenomena. In the results, it can