Manipulação para Evitar Perdas: o Impacto do Conservantismo
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References listed on IDEAS
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- José António Moreira, 2006. "Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms," CEF.UP Working Papers 0610, Universidade do Porto, Faculdade de Economia do Porto.
More about this item
KeywordsEarnings management; conservatism; earnings distribution discontinuities.;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
- L29 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Other
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