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Earning management in Brazilian financial institutions

The present study aims to study earnings management in a significant sample of 123 banks in the Brazilian market between 2001 and 2012. Given the important role that banks play in a country’s economy, it is important to understand that there are discretionary factors involved in the reporting of a f...

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Bibliografische gegevens
Gepubliceerd in:Revista de Administração - RAUSP
Hoofdauteurs: Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes
Formaat: Artigo
Taal:Inglês
Gepubliceerd in: Universidade de São Paulo 2016
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Online toegang:https://www.redalyc.org/articulo.oa?id=223446159006
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