Influence of ownership structure on earnings smoothing in companies listed on B3
The aim of the study is to analyze the influence of ownership structure on earnings smoothing practices in companies listed on B3. The analysis considered multivariate linear regression for a sample of 203 observations, with data referring to the period 2016-2021. The results indicated that the gre...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2023-09-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.periodicos.ufc.br/contextus/article/view/85161 |