Earnings thresholds among the listed Brazilian enterprises: A strategy to avoid earnings loss or earnings decreased
Zhenjia Liu
Abstract:Purpose -Few studies have analyzed how enterprise managers manipulate business activities to meet the earnings thresholds of Brazilian listed companies. This study investigates whether Brazilian listed companies manipulate their business activities to meet their earnings thresholds.Theoretical framework -This study verifies whether Brazilian listed companies manipulate their business activities to meet their earnings thresholds and whether this behavior is consistent with the signaling theory.Design/methodolog… Show more
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