The relationship between equity ownership concentration and earnings quality: evidence from Brazil
Abstract This study investigates the influence of ownership concentration on earnings quality of Brazilian firms. This topic is relevant considering the substantially low number of companies with diffuse ownership structure in Brazil in comparison to US, where most studies about earnings quality hav...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Universidade de São Paulo
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| Series: | RAUSP: Revista de Administração da Universidade de São Paulo |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S0080-21072016000400331&lng=en&tlng=en |