Political-economic instability and earnings management in an emerging market : the case of the 2016 Presidential Impeachment in Brazil
Year of publication: |
2023
|
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Authors: | Andrade, Douglas ; Viana, Dante ; Ponte, Vera Maria Rodrigues ; Domingos, Sylvia |
Published in: |
Asian review of accounting. - Bingley : Emerald, ISSN 1758-8863, ZDB-ID 2425199-9. - Vol. 31.2023, 3, p. 349-366
|
Subject: | Accruals | Brazilian firms | Earnings management | Impeachment | Political and economic instability | Brasilien | Brazil | Bilanzpolitik | Accounting policy | Schwellenländer | Emerging economies | Rückstellung | Accrual |
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