PERSISTENCE, VALUE RELEVANCE, AND ACCRUALS QUALITY IN EXTREME EARNINGS AND CASH FLOW SITUATIONS

Autor: LEAL,LUISA TOMI YANAGUIBASHI, GIRÃO,LUIZ FELIPE DE ARAÚJO PONTES, LUCENA,WENNER GLAUCIO LOPES, MARTINS,VINÍCIUS GOMES

Publikováno v: RAM. Revista de Administração Mackenzie, Volume: 18, Issue: 3, Pages: 203-231, Published: JUN 2017
RAM. Revista de Administração Mackenzie v.18 n.3 2017
RAM. Revista de Administração Mackenzie
Universidade Presbiteriana Mackenzie (UPM)
instacron:MACKENZIE

Purpose: To analyze the impact of extreme earnings and cash flows on the persistence, value relevance, and accruals quality of Brazilian public firms. Originality/gap/relevance/implications: The present study contributes to the literature by analyzin

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::dd5f0d2b0f25302235bec917526faee1
http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1678-69712017000300203&lng=en&tlng=en