Life Cycle Stages and Earnings Quality in Brazil
Main Article Content
Abstract
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.
Downloads
Download data is not yet available.
Download data is not yet available.
Article Details
How to Cite
Lima, A. S. de, Carvalho, E. V. A. de, Paulo, E., & Girão, L. F. de A. P. (1). Life Cycle Stages and Earnings Quality in Brazil. Journal of Contemporary Administration, 19(3), 398-418. https://doi.org/10.1590/1982-7849rac20151711
Section
Articles
Since mid-February of 2023, the authors retain the copyright relating to their article and grant the journal RAC, from ANPAD, the right of first publication, with the work simultaneously licensed under the Creative Commons Attribution 4.0 International license (CC BY 4.0), as stated in the article’s PDF document. This license provides that the article published can be shared (allows you to copy and redistribute the material in any medium or format) and adapted (allows you to remix, transform, and create from the material for any purpose, even commercial) by anyone.
After article acceptance, the authors must sign a Term of Authorization for Publication, which is sent to the authors by e-mail for electronic signature before publication.