An Analysis of the Influence of Controlling Shareholder Identity over Earnings Informativeness on Brazilian Capital Market
This paper aimed to investigate the influence of controlling shareholder identity over earnings informativeness and to contribute empirically on the advance on the understanding of the agency conflict between controlling shareholders and minority investors through the lens of value relevance. The re...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2017-09-01
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| Series: | Enfoque : Reflexão Contábil |
| Online Access: | http://periodicos.uem.br/ojs/index.php/Enfoque/article/view/33643 |