Ownership and Control Structures, Corporate Governance and Income Smoothing in Brazil

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...

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Bibliographic Details
Main Authors: Damiana Torres, Adriano Leal Bruni, Miguel Angel Rivera-Castro, Antonio Lopo Martinez
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2010-10-01
Series:Revista Contemporânea de Contabilidade
Subjects:
estrutura de propriedade e controle
governança corporativa
alisamento de resultados
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/13769

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