Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil
Purpose: This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentiated levels of corporate governance, the presence of...
| Main Authors: | , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2021-07-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/25718 |