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- W2342131468 abstract "This article examines whether enhanced corporate governance practices, auditing by one of the Big Four and qualified auditors’ opinions, are associated with the propensity to engage in earnings management through accounting choices or operational decisions in Brazil. Although there are some studies on earnings management by Brazilian companies, very few have examined the presence of operational decisions in t his practice and none has addressed how to minimize this. In order to infer earnings manipulat ion by accounting choices and operational decisions, we investigate if firms that manage earn ings through discretionary accruals also make operational decisions for the same purpose. Th e evidence from a sample of Brazilian" @default.
- W2342131468 created "2016-06-24" @default.
- W2342131468 creator A5067865711 @default.
- W2342131468 date "2011-01-01" @default.
- W2342131468 modified "2023-10-14" @default.
- W2342131468 title "DO CORPORATE GOVERNANCE SPECIAL LISTING SEGMENTS AND AUDITING CURB REAL AND ACCRUAL-BASED EARNINGS MANAGEMENT? EVIDENCE FROM BRAZIL 1 LISTAGEM EM SEGMENTOS ESPECIAIS DE GOVERNANÇA CORPORATIVA E A AUDITORIA MINIMIZAM O GERENCIAMENTO DE RESULTADOS POR ESCOLHAS CONTÁBEIS E POR DECISÕES OPERACIONAIS? EVIDÊNCIAS DO BRASIL" @default.
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- W2342131468 hasPublicationYear "2011" @default.
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