Este trabalho analisa o efeito da tenure firma e sócio de auditoria no gerenciamento resultados por accruals atividades operacionais reais das empresas abertas do mercado brasileiro. Compuseram a amostra 147 empresas, totalizando 1.138 observações para período 2011-2019. O utiliza modelos discricionários que constam nos trabalhos Dechow, Sloan Sweeny (1995) Kothari Watts (1998), respectivamente...

N this issue of the SURVEY OF CURRENT BUSINESS, the Bureau of Economic Analysis (BEA) presents revised estimates of the national income and product accounts (NIPA’s) for 1998–2000 and the first quarter of 2001.1 As is usual in annual NIPA accounted for about one-third of the downward revision; lower software investment and lower PCE for services each accounted for about one-fourth. ● For 2000, ...

This research investigates the relationship between financial reporting quality and audit within context of French listed companies. The auditor brand name (Big4) is used as a proxy for earnings management ascertained through real accruals estimation. Discretionary are estimated using Jones Model Modified while use models proposed by Roychowdhury (2006). results indicate that clients Big4 firms...

The aim of this study is to investigate the relevance between accounting conservatism and intellectual capital in context contribution capital. Four different measurement methods [the asymmetric timeliness earnings, market-to-book ratio, asymmetry accruals cash flows negative accruals] were employed measure both In study, research data based on listed companies manufacturing industry financial ...

This paper examines the anomaly, first reported by Sloan (1996), that the market misprices stocks of firms with extreme (high or low) accruals. The paper proposes a four-factor ICAPM, based on Campbell and Vuolteenaho (2004) and Fama and French (1993), and tests the model using a two-pass cross-sectional regression. Two principal findings are reported. First, the model successfully prices the c...

Research background: The increasing number of bankruptcies and the growing risk financial distress highlight need for quality statements, conservative accounting or increase tools to detect occurrence earnings management. However, life cycle a company affects performance key aspects management, which examined in international context only small extent. Purpose article: paper examines impact cou...