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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Estadual de Maringá
2017-01-01
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| Series: | Enfoque : Reflexão Contábil |
| Subjects: | |
| Online Access: | http://www.periodicos.uem.br/ojs/index.php/Enfoque/article/view/30072 |