EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET

EARNINGS MANAGEMENT AND ECONOMIC CRISES IN THE BRAZILIAN CAPITAL MARKET

The 2008 economic crisis challenged accounting, either demanding recognition and measurement criteria well adjusted to this scenario or even questioning its ability to inform appropriately entities’ financial situation before the crisis occurred. So, our purpose was to verify if during economic cris...

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Bibliographic Details
Main Authors: Aldy Fernandes da Silva, Elionor Farah Jreige Weffort, Eduardo da Silva Flores, Glauco Peres da Silva Eduardo da Silva Flores
Format: Article
Language:English
Published: Fundação Getulio Vargas, Escola de Administração de Empresas de São Paulo 2014-05-01
Series:RAE: Revista de Administração de Empresas
Subjects:
Earnings management
macroeconomic factors
economic crises
emerging capital markets
Brazil
Online Access:http://rae.fgv.br/sites/rae.fgv.br/files/artigos/earnings_management_and_economic_crises_in__the_brazilian_capital_market.pdf

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