INCOME SMOOTHING: UM ESTUDO APÓS A ADOÇÃO DO IFRS NO BRASIL
The present study aims to investigate whether or not the companies listed at the BM&FBovespa manage their earnings by income smoothing. To reach this goal, an analysis of specific accrual accounts was performed. The sample comprises the 100 largest companies listed in the ranking of the 2012 ed...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade Federal do Ceará
2014-03-01
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| Series: | Contextus |
| Subjects: | |
| Online Access: | http://www.contextus.ufc.br/index.php/contextus/article/view/566 |