Family firms and earnings management in Brazil: an analysis under the perspective of the take a bath and of the income smoothing

Given the characteristics of family businesses, these are different from not-familiar companies, especially regarding its centralizing power and conservative, long-term strategic plans for the purpose of perpetuation of its business, while safeguarding the capital of the family group. For these and...

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Bibliographic Details
Main Authors: Paulo Sérgio Almeida-Santos, Andréia Carpes Dani, Cristian Baú Dal Magro, Débora Gomes Machado
Format: Article
Language:Portuguese
Published: Universidade Estadual de Maringá 2017-01-01
Series:Enfoque : Reflexão Contábil
Subjects:
Online Access:http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/30072