Abstract:Purpose: This paper aims to analyze whether the adoption of the International Financial Reporting Standards (IFRS) strengthened the negative relationship among earnings management and corporate governance best practices, which are: B3’s differentiated levels of corporate governance, the presence of a board of independent directors and whether the company is audited by a Big Four or not.
Methodology: We applied panel data regression with a sample of 92 companies listed in B3 during the period 2002-2007, … Show more
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