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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Bibliografiset tiedot
Julkaisussa:Revista Contemporânea de Contabilidade
Päätekijät: Damiana Torres, Adriano Leal Bruni, Miguel Angel Rivera-Castro, Antonio Lopo Martinez
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Universidade Federal de Santa Catarina 2010
Aiheet:
Administración y Contabilidad
income smoothing
corporate governance
Ownership and control structures
Linkit:https://www.redalyc.org/articulo.oa?id=76220594002
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