THE LINK BETWEEN EARNINGS MANAGEMENT AND DIGITAL PATTERN / O elo entre gerenciamento de resultado e padrão digital
According to Dechow and Dichev (2002) and Lin and Wu (2014), a high degree of earnings management (EM) is associated with a poor quality of information. In this sense, it is possible to assume that the financial data of companies that manage earnings can present different patterns from those with lo...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade do Oeste de Santa Catarina
2014-11-01
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| Series: | RACE: Revista de Administração, Contabilidade e Economia |
| Online Access: | https://portalperiodicos.unoesc.edu.br/race/article/view/4065 |