Estágios do Ciclo de Vida e Qualidade das Informações Contábeis no Brasil

The aim of this study was to analyze the effect of the life-cycle stages (LCS) of companies listed on BM&FBovespa regarding the quality of accounting information (AIQ), from 1995 to 2011. After companies were classified according to their LCS, AIQ were measured by conservatism, earnings and ca...

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Bibliographic Details
Main Authors: Evelyne Vilhete Antonio de Carvalho, Edilson Paulo, Luiz Felipe de Araújo Pontes Girão
Format: Article
Language:English
Published: Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) 2015-05-01
Series:RAC: Revista de Administração Contemporânea
Subjects:
Online Access:http://www.anpad.org.br/periodicos/arq_pdf/a_1578.pdf