Matches in SemOpenAlex for { <https://semopenalex.org/work/W2283948654> ?p ?o ?g. }
Showing items 1 to 84 of
84
with 100 items per page.
- W2283948654 abstract "This study investigates if the level of discretionary accruals (DAs) is different for companies whose corporate governance level is certified by Bovespa compared to those ones that are not. And also for companies whose stocks negotiated at Bovespa have high liquidity compared to the ones with low liquidity. The main purpose is to comprehend the phenomenon of accounting choices (measured as DAs), its incentives and counter-incentives. In this context, the issues were: i) Is there any difference of DAs intensity between certified and non-certified companies, considering the corporate governance level?; ii) Is there any difference of DAs intensity with high liquidity stocks at Bovespa and those ones with low liquidity? This research took into consideration Jones' original model (1991), a sample with 1,791 observations collected from 1997 to 2004. Empirical results from our study show that there is no significant statistic difference in the level of DAs between the firms listed or not in the corporate governance index. This suggests the need to consider incentives and counter-incentives from the capital market to those different set of firms, in relation with accounting choices." @default.
- W2283948654 created "2016-06-24" @default.
- W2283948654 creator A5045014928 @default.
- W2283948654 creator A5045777117 @default.
- W2283948654 creator A5051738396 @default.
- W2283948654 creator A5082072025 @default.
- W2283948654 date "2007-12-07" @default.
- W2283948654 modified "2023-09-26" @default.
- W2283948654 title "Discretionary Accruals, Liquidity and Corporate Governance Index in Brazil" @default.
- W2283948654 hasPublicationYear "2007" @default.
- W2283948654 type Work @default.
- W2283948654 sameAs 2283948654 @default.
- W2283948654 citedByCount "1" @default.
- W2283948654 countsByYear W22839486542015 @default.
- W2283948654 crossrefType "posted-content" @default.
- W2283948654 hasAuthorship W2283948654A5045014928 @default.
- W2283948654 hasAuthorship W2283948654A5045777117 @default.
- W2283948654 hasAuthorship W2283948654A5051738396 @default.
- W2283948654 hasAuthorship W2283948654A5082072025 @default.
- W2283948654 hasConcept C10138342 @default.
- W2283948654 hasConcept C105795698 @default.
- W2283948654 hasConcept C121955636 @default.
- W2283948654 hasConcept C136764020 @default.
- W2283948654 hasConcept C144133560 @default.
- W2283948654 hasConcept C151730666 @default.
- W2283948654 hasConcept C162324750 @default.
- W2283948654 hasConcept C175444787 @default.
- W2283948654 hasConcept C183582576 @default.
- W2283948654 hasConcept C2777382242 @default.
- W2283948654 hasConcept C2779343474 @default.
- W2283948654 hasConcept C2781426361 @default.
- W2283948654 hasConcept C29122968 @default.
- W2283948654 hasConcept C33923547 @default.
- W2283948654 hasConcept C39389867 @default.
- W2283948654 hasConcept C41008148 @default.
- W2283948654 hasConcept C4577558 @default.
- W2283948654 hasConcept C86803240 @default.
- W2283948654 hasConcept C89128539 @default.
- W2283948654 hasConceptScore W2283948654C10138342 @default.
- W2283948654 hasConceptScore W2283948654C105795698 @default.
- W2283948654 hasConceptScore W2283948654C121955636 @default.
- W2283948654 hasConceptScore W2283948654C136764020 @default.
- W2283948654 hasConceptScore W2283948654C144133560 @default.
- W2283948654 hasConceptScore W2283948654C151730666 @default.
- W2283948654 hasConceptScore W2283948654C162324750 @default.
- W2283948654 hasConceptScore W2283948654C175444787 @default.
- W2283948654 hasConceptScore W2283948654C183582576 @default.
- W2283948654 hasConceptScore W2283948654C2777382242 @default.
- W2283948654 hasConceptScore W2283948654C2779343474 @default.
- W2283948654 hasConceptScore W2283948654C2781426361 @default.
- W2283948654 hasConceptScore W2283948654C29122968 @default.
- W2283948654 hasConceptScore W2283948654C33923547 @default.
- W2283948654 hasConceptScore W2283948654C39389867 @default.
- W2283948654 hasConceptScore W2283948654C41008148 @default.
- W2283948654 hasConceptScore W2283948654C4577558 @default.
- W2283948654 hasConceptScore W2283948654C86803240 @default.
- W2283948654 hasConceptScore W2283948654C89128539 @default.
- W2283948654 hasLocation W22839486541 @default.
- W2283948654 hasOpenAccess W2283948654 @default.
- W2283948654 hasPrimaryLocation W22839486541 @default.
- W2283948654 hasRelatedWork W133578443 @default.
- W2283948654 hasRelatedWork W1416127099 @default.
- W2283948654 hasRelatedWork W1990714433 @default.
- W2283948654 hasRelatedWork W2012402737 @default.
- W2283948654 hasRelatedWork W2090704699 @default.
- W2283948654 hasRelatedWork W2116363732 @default.
- W2283948654 hasRelatedWork W2268476685 @default.
- W2283948654 hasRelatedWork W2286405917 @default.
- W2283948654 hasRelatedWork W2315407990 @default.
- W2283948654 hasRelatedWork W2347105405 @default.
- W2283948654 hasRelatedWork W2347164199 @default.
- W2283948654 hasRelatedWork W2386277537 @default.
- W2283948654 hasRelatedWork W2564560658 @default.
- W2283948654 hasRelatedWork W2738918022 @default.
- W2283948654 hasRelatedWork W2797899244 @default.
- W2283948654 hasRelatedWork W2943813288 @default.
- W2283948654 hasRelatedWork W3123338029 @default.
- W2283948654 hasRelatedWork W3123861620 @default.
- W2283948654 hasRelatedWork W3125270636 @default.
- W2283948654 hasRelatedWork W3208642137 @default.
- W2283948654 isParatext "false" @default.
- W2283948654 isRetracted "false" @default.
- W2283948654 magId "2283948654" @default.
- W2283948654 workType "article" @default.