Life Cycle Stages and Earnings Quality in Brazil
收藏Figshare2015-06-01 更新2026-04-28 收录
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https://figshare.com/articles/dataset/Life_Cycle_Stages_and_Earnings_Quality_in_Brazil/20020110
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The aim of this study was to analyze the effect of the life-cycle stages (LCS) of companies listed on BM & FBovespa regarding the quality of accounting information (AIQ), from 1995 to 2011. After companies were classified according to their LCS, AIQ were measured by conservatism, earnings and cash flows persistence, and earnings management. Our results suggest that there are significant differences in accounting quality, except for earnings management, in Brazilian companies' life-cycle stages.
创建时间：
2015-06-01
