Debt Issues and Earnings Management
ABSTRACT The aim of this paper is to analyze earnings management (EM) surrounding debenture issues of companies listed on the BM&FBOVESPA. EM is an intentional intervention in external financial reports in order to obtain some private gain. This practice is especially important at the time of is...
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| Outros Autores: | , , |
| Formato: | article |
| Idioma: | eng |
| Publicado em: |
2016
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| Assuntos: | |
| Texto completo: | http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000300291 |
| País: | Brasil |
| Oai: | oai:scielo:S1519-70772016000300291 |