Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market

Earnings Management and Quarterly Discretionary Accruals Level in the Brazilian Stock Market

This study aims to investigate the behavior of the quarterly earnings management level of Brazilian public companies. For this purpose, a sample of 107 companies listed on the B3 Brasil Bolsa Balcão S.A. was selected and the quarterly discretionary accruals among 2012 and 2017 were estimated using P...

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Bibliographic Details
Main Authors: Rodolfo Maia Rosado Cascudo Rodrigues, Clayton Levy Lima de Melo, Edilson Paulo
Format: Article
Language:English
Published: FUCAPE Business School 2019-01-01
Series:BBR: Brazilian Business Review
Subjects:
discretionary accruals
earnings management
quarterly statements
Online Access:http://www.redalyc.org/articulo.oa?id=123062259006
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