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Ownership and Control Structures, Corporate Governance and Income Smoothing in Brazil

This article examines the association between the ownership and control structure, level of corporate governance and origin of capital (foreign or domestic) of Brazilian companies on their propensity to smooth income. Using a sample of nonancialrms with shares traded on the São Paulo Stock Exchange...

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Библиографические подробности
Опубликовано в::Revista Contemporânea de Contabilidade
Главные авторы: Damiana Torres, Adriano Leal Bruni, Miguel Angel Rivera-Castro, Antonio Lopo Martinez
Формат: Artigo
Язык:Inglês
Опубликовано: Universidade Federal de Santa Catarina 2010
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Online-ссылка:https://www.redalyc.org/articulo.oa?id=76220594002
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