The effects of CPC 47 on earnings management in companies listed in B3
Purpose: The objective of this study is to analyze the effects of adopting CPC 47 on the level of the earnings management of companies listed in the Brazilian capital market. Methodology: The sample used in this study is composed of 207companies listed in B3 in the observation period 2012-2021 total...
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| Principais autores: | , , , |
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| Formato: | Online |
| Idioma: | eng |
| Publicado em: |
Portal de Periódicos Eletrônicos da UFRN
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| Endereço do item: | https://periodicos.ufrn.br/ambiente/article/view/31149 |
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