Political uncertainty and earnings management: Evidence from Latin American countries
Lineker Costa Passos,
Wenner Glaucio Lopes Lucena
Abstract:Purpose: This article aims to examine whether political uncertainty affects the accounting choices of firms’ managers in the sense of practicing earnings management through discretionary accruals. Originality/value: The research is original for providing evidence on the direction of earnings management practice following periods of political uncertainty and considering emerging countries in Latin America. The study helps signal to capital market agents in those countries the impact of political uncertainty on… Show more
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