A influência da cobertura das empresas de Rating sobre o gerenciamento de resultados das companhias abertas brasileiras
Previous studies show empirical evidences of the influence of financial analysts activities about opportunistic behavior of the managers in relation to accounting numbers. However, none of these studies had researched the influence of rating companies about accounting information. Facing the relevan...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo (USP)
2008-08-01
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| Series: | Revista de Contabilidade e Organizações |
| Subjects: | |
| Online Access: | http://revistas.usp.br/rco/article/view/34712 |