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...
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| Vydáno v: | Base Revista de Administração e Contabilidade da UNISINOS |
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| Hlavní autoři: | , |
| Médium: | Artigo |
| Jazyk: | Inglês |
| Vydáno: |
Universidade do Vale do Rio dos Sinos
2020
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| Témata: | |
| On-line přístup: | 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 |
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