Workforce and earnings management: Evidence in the Brazilian capital market

Workforce and earnings management: Evidence in the Brazilian capital market

ABSTRACT We aimed to investigate the relationship between workforce [força de trabalho (FT)] and earnings management in the Brazilian capital market and, additionally, identify whether operating activities management is a substitute for management by accruals. Evidence of the effect of the FT on ear...

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Bibliographic Details
Main Authors:	Marcelo Cardoso Rocha, Antonio Gualberto Pereira, José Sérgio Casé de Oliveira
Format:	Article
Language:	English
Published:	Universidade de São Paulo 2022-04-01
Series:	Revista Contabilidade & Finanças
Subjects:	workforce earnings management statement of value added
Online Access:	http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772022000200300&tlng=pt

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