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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| Publicado no: | RAUSP Management Journal |
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| Principais autores: | , , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Universidade de São Paulo
2016
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=553863906006 https://www.redalyc.org/journal/5538/553863906006/ https://www.redalyc.org/journal/5538/553863906006/html/ https://www.redalyc.org/journal/5538/553863906006/553863906006.epub https://www.redalyc.org/journal/5538/553863906006/movil https://doi.org/10.5700/rausp1233 |
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