Pelucio-Grecco, Marta Cristina; Geron, Cecília Moraes … - In: Emerging Markets Review 21 (2014) C, pp. 42-66
This article evaluated whether changes in accounting practices brought a reduction in earnings management (EM) in listed Brazilian non-financial companies through discretionary accruals. We developed a model to observe the effect of the International Financial Reporting Standards (IFRS) on...