USING THE EARNINGS MANAGEMENT TO REDUCTION OF POLITICAL COSTS: AN ANALYSIS FROM DVA

The study aims to identify the relationship among the distribution of added value to the government and the size of firms with earnings management practices. We conducted descriptive, documental and quantitative research, with application of multiple linear regression on a sample of 135 companies. T...

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Bibliographic Details
Main Authors: Lara Fabiana Dallabona, José Augusto Sousa Martins, Roberto Carlos Klann
Format: Article
Language:English
Published: Universidade Federal do Ceará 2008-01-01
Series:Contextus
Subjects:
Online Access:http://www.periodicos.ufc.br/contextus/article/view/32179