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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Auteurs principaux: Alini da Silva, Vinícius Costa da Silva Zonatto, Cristian Baú Dal Magro, Roberto Klann
Format: article
Langue:EN
PT
Publié: FUCAPE Business School 2019
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Accès en ligne:https://doaj.org/article/374ee65371694485ba1c5f8938bbaf5a
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