Browsing by Subject "Quarterly statements"

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Earnings management and quarterly discretionary accruals level in the brazilian stock market

Rodrigues, Rodolfo Maia Rosado Cascudo; Melo, Clayton Levy Lima de; Paulo, Edilson (2019) [Journal article]

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 ...