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