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 non.nancial .rms with shares traded on the São Paulo Stock Exch...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2010-10-01
|
| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/13769 |