Investor sentiment and earnings management: does analysts’ monitoring matter? / Sentimento do investidor e gerenciamento de resultados: o monitoramento dos analistas importa?
Purpose: Under the assumption that managers have incentives to practice earnings management in optimistic moments, this paper aims to analyze whether analysts’ monitoring affects the relation between the discretionary accumulations (accruals) and investor sentiment in the Brazilian capital market....
| Main Authors: | , , |
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| Format: | Article |
| Language: | Spanish |
| Published: |
Universidade Presbiteriana Mackenzie
2018-08-01
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| Series: | RAM. Revista de Administração Mackenzie |
| Subjects: | |
| Online Access: | http://ref.scielo.org/4hvbpw |