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...

Description complète

Enregistré dans:
Détails bibliographiques
Publié dans:Revista Universo Contábil
Auteur principal: Antonio Lopo Martinez
Format: Artigo
Langue:Inglês
Publié: Universidade Regional de Blumenau 2011
Sujets:
Administración y Contabilidad
Discretionary accruals
Real earnings management
Earnings management by accounting choices
Earnings management by operational decisions
Accès en ligne:https://www.redalyc.org/articulo.oa?id=117021206007
Tags: Ajouter un tag
Pas de tags, Soyez le premier à ajouter un tag!

Documents similaires