Accounting conservatism in complex companies
ABSTRACT This study seeks to investigate the influence of the complexity of companies on levels of accounting conservatism. The subject of analysis, accounting conservatism in complex companies, can be considered relevant because it analyzes conservative practices taking into account the organizatio...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772019000100042&lng=en&tlng=en |