INVESTOR SENTIMENT AND EARNINGS MANAGEMENT: DOES ANALYSTS’ MONITORING MATTER?
Purpose: Under the assumption that managers have incentives to practice earnings management in optimistic moments, this paper aims to analyze whether analysts’ monitoring affects the relation between the discretionary accumulations (accruals) and investor sentiment in the Brazilian capital market.Or...
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| Vydáno v: | RAM. Revista de Administração Mackenzie |
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| Hlavní autoři: | , , |
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universidade Presbiteriana Mackenzie
2018
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| Témata: | |
| On-line přístup: | https://www.redalyc.org/articulo.oa?id=195460171006 https://www.redalyc.org/journal/1954/195460171006/ https://www.redalyc.org/journal/1954/195460171006/html/ https://www.redalyc.org/journal/1954/195460171006/195460171006.epub https://www.redalyc.org/journal/1954/195460171006/movil |
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