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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...
Gardado en:
| Publicado en: | Revista de Administração - RAUSP |
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| Main Authors: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Universidade de São Paulo
2016
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| Assuntos: | |
| Acceso en liña: | https://www.redalyc.org/articulo.oa?id=223446159006 |
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