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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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| Wydane w: | Revista Universo Contábil |
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| 1. autor: | |
| Format: | Artigo |
| Język: | Inglês |
| Wydane: |
Universidade Regional de Blumenau
2011
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| Hasła przedmiotowe: | |
| Dostęp online: | https://www.redalyc.org/articulo.oa?id=117021206007 |
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