Sticky Costs Behavior and Earnings Management

Sticky Costs Behavior and Earnings Management

This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa...

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Bibliographic Details
Main Authors: Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Roberto Klann
Format: Article
Language:English
Published: FUCAPE Business School 2019-01-01
Series:BBR: Brazilian Business Review
Subjects:
sticky costs
earnings management
management and financial accounting
Online Access:http://www.redalyc.org/articulo.oa?id=123058882006
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