Big Bath Accounting in an Emerging Market: Evidence from Newly Appointed CEOs in Brazil

Autor: Renan da Silva, Neyla Tardin, Danilo Monte-Mor, Tiago Alves, Fabiola Jeldes

Publikováno v: Journal of Technology Management & Innovation, Vol 18, Iss 1, Pp 93-103 (2023)

This study examines the prevalence of big bath accounting in an emerging market context, focusing on newly appointed CEOs of Brazilian firms. We find evidence of big bath accounting in Brazil and extends the big bath and CEO turnover literature by do

Externí odkaz: https://doaj.org/article/6fca1e54e44e4a91bb281dc897527c8c

The Influence of the Organizational Life Cycle on the Violation of Financial Covenants

Autor: Willams Oliveira, Danilo Monte-Mor

Publikováno v: Review of Business Management; Vol. 24 No. 4 (2022)
RBGN Revista Brasileira de Gestão de Negócios; Vol. 24 Núm. 4 (2022)
RBGN-Revista Brasileira de Gestão de Negócios; v. 24 n. 4 (2022)
Revista Brasileira de Gestão de Negócios
Fundação Escola de Comércio Álvares Penteado (FECAP)
instacron:FECAP

Purpose – To investigate how the stages of the organizational life cycle influence the probability of violation of financial covenants. Theoretical framework – Companies in different stages of the organizational life cycle present different incen

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::73394184886d8164eeacf6e2a99a28be
https://doi.org/10.7819/rbgn.v24i4.4204