DO CORPORATE GOVERNANCE SPECIAL LISTING SEGMENTS AND AUDITING CURB REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT? EVIDENCE FROM BRAZIL

This article examines whether enhanced corporate governance practices, auditing by one of the Big Four and qualified auditors' opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some stu...

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Bibliografiska uppgifter
I publikationen:Revista Universo Contábil
Huvudupphovsman: Antonio Lopo Martinez
Materialtyp: Artigo
Språk:Inglês
Publicerad: Universidade Regional de Blumenau 2011
Ämnen:
Administración y Contabilidad
Discretionary accruals
Real earnings management
Earnings management by accounting choices
Earnings management by operational decisions
Länkar:https://www.redalyc.org/articulo.oa?id=117021206007
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