Life Cycle Stages and Earnings Quality in Brazil
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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.
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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
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