Earnings management by classification shifting and corporate governance in Brazil
Classification shifting is a new approach of earnings management, which verifies when there is a deliberate change in the classification of items in the income statement for the year, withdrawing items from core earnings and assigning for special items. As corporate governance reduces opportunistic...
Na minha lista:
| Publicado no: | Base Revista de Administração e Contabilidade da UNISINOS |
|---|---|
| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade do Vale do Rio dos Sinos
2020
|
| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=337264552006 https://www.redalyc.org/journal/3372/337264552006/ https://www.redalyc.org/journal/3372/337264552006/html/ https://www.redalyc.org/journal/3372/337264552006/337264552006.epub https://www.redalyc.org/journal/3372/337264552006/movil |
| Tags: |
Sem tags, seja o primeiro a adicionar uma tag!
|