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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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Vydáno v:RAUSP Management Journal
Hlavní autoři: Adriana Bruscato Bortoluzzo, Hsia Hua Sheng, Ana Luiza Porto Gomes
Médium: Artigo
Jazyk:Inglês
Vydáno: Universidade de São Paulo 2016
Témata:
On-line přístup: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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