Flores, Eduardo; Weffort, Elionor Farah Jreige; Silva, … - In: Journal of Accounting in Emerging Economies 6 (2016) 2, pp. 179-202
Purpose – The purpose of this paper is to investigate whether macroeconomic crises are a motivational factor for earnings management practices by the companies listed in the capital markets of Brazil and the USA. Design/methodology/approach – The sample consisted of 7,932 firm-quarter...