Earnings management and corporate governance: an analysis based on the adoption of IFRS in Brazil

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...

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Bibliographic Details
Main Authors: Bruno Chacon Prata, Leonardo Flach
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2021-07-01
Series:Revista Ambiente Contábil
Subjects:
earnings management; corporate governance; ifrs.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/25718

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