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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Bibliographic Details
Main Author: Sincerre,Bianca Piloto (author)
Other Authors: Sampaio,Joelson O. (author), Famá,Rubens (author), Santos,José Odálio dos (author)
Format: article
Language:eng
Published: 2016
Subjects:
earnings management
debenture
capital market
Online Access:http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000300291
Country:Brazil
Oai:oai:scielo:S1519-70772016000300291

Internet

http://old.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000300291

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