Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market
This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcão S.A. was selected and the quarterly discretionary accruals among 2012 and 2017 were estimated using P...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2019-01-01
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| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123062259006 |