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Journal Articles
Earnings management and macroeconomic crises: Evidences from Brazil and USA capital markets
Available to Purchase
Journal of Accounting in Emerging Economies (2016) 6 (2): 179–202.
Published: 03 May 2016
... and the USA. Design/methodology/approach – The sample consisted of 7,932 firm-quarter observations from listed Brazilian companies and 99,931 from listed US companies, covering a 13-year period (1998-2010). The authors developed regression models for the panel data, taking into account discretionary...
