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...
保存先:
| 出版年: | RAM. Revista de Administração Mackenzie |
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| 主要な著者: | , , |
| フォーマット: | Artigo |
| 言語: | Inglês |
| 出版事項: |
Universidade Presbiteriana Mackenzie
2018
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| 主題: | |
| オンライン･アクセス: | 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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