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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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Xehetasun bibliografikoak
Argitaratua izan da:RAM. Revista de Administração Mackenzie
Egile Nagusiak: KLÉBER F. MIRANDA, MÁRCIO A. V. MACHADO, LUCIANA A. F. MACEDO
Formatua: Artigo
Hizkuntza:Inglês
Argitaratua: Universidade Presbiteriana Mackenzie 2018
Gaiak:
Sarrera elektronikoa: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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