Sticky Costs Behavior and Earnings Management

Sticky Costs Behavior and Earnings Management

This study aims to analyze the relationship between cost asymmetry (Sticky Costs) behavior and earnings management practices of Brazilian companies. The methodology refers to descriptive, documentary and quantitative research. The sample comprised 160 Brazilian companies listed on BM&FBovespa...

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Autores principales: Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Roberto Klann
Formato: article
Lenguaje:EN
PT
Publicado: FUCAPE Business School 2019
Materias:
sticky costs
earnings management
management and financial accounting
Business
HF5001-6182
Acceso en línea:https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a
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https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a

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