Work

Contribuição ao estudo do "gerenciamento" de resultados: uma comparação entre as companhias abertas brasileiras emissoras de ADRs e não-emissoras de ADRs

Year: 2007

Type: article

Abstract: This paper investigates whether accounting rules and cross listing affect earnings management levels and the quality of accounting numbers produced by public firms in Brazil. The sample is composed of companies listed at the Sao Paulo Stock Exchange and obtained from the Economatica database during the 1995-2003 period. The literature suggests that cross listing affect earnings management and the quality of accounting numbers. However, our results suggest that cross listing does not affect the earnings management metrics used in the paper.

Source: LA Referencia (Red Federada de Repositorios Institucionales de Publicaciones Científicas)

DOI: 10.1590/s0080-21072007000100008

Authors: Alexsandro Broédel Lopes, Yhurika Sandra Tukamoto

Language: Portuguese

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2519684717

FWCI: 5.771

Cites: 1

Cited by: 24

Related to: 10