Abstract:Big Bath is among the types of management of results and consists in the reduction of current result aiming at its increase in the future period. Although the results management mechanism may affect profit in some way, its use can not be confused with fraud, since it is possible to flex the accounting of an accounting event so that the postponement of revenue, provided it is expected under the accrual basis. The use of mechanisms that may impact the profit can affect the qualitative characteristic of relevance… Show more
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