The effect of IFRS on earnings management in Brazilian non-financial public companies

By Marta Cristina Pelucio-Grecco, Cecília Moraes Santoso Geron, G. B. Grecco, João Paulo Cavalcante Lima. 2014

119 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/82eef05c3fc75256328dc8b20cde6a8feee352b5

Citations in the corpus

• Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, unknown): “…& Sokolowsky, 2010; Hazarika, Karpoff, & Nahata, 2012; Lakhal, Aguir, Lakhal, & Malek, 2015; Lee & Masulis, 2011; Pelucio-Grecco, Geron, Grecco, & Lima, 2014; Rodríguez-Pérez & Van Hemmen, 2010; Sun, Liu, & Lan, 2011; Wilson & Wang, 2010) seems to employ discretionary accruals as a proxy for EM.”