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Gerenciamento de resultados por meio de decisões operacionais e a governança corporativa: análise das indústrias siderúrgicas e metalúrgicas brasileiras
16 references·0 citing·39 second hop
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 2000Investor protection and corporate governance6,847 cited
  • 1985Positive Accounting Theory5,837 cited
  • 2003Earnings Management through Real Activities Manipulation5,422 cited
  • 1979Theory of the Firm: Managerial Behavior, Agency Costs, and Ownership Structure3,372 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 2018Teoria da Contabilidade1,699 cited
  • 1996The pricing of discretionary accruals1,662 cited
  • 2003Are Selling, General, and Administrative Costs “Sticky”?1,361 cited
  • 2007Corporate governance and earnings management in the Chinese listed companies: A tunneling perspective740 cited
  • 2001Corporate Governance and Earnings Management499 cited
  • 1996What motivates managers' choice of discretionary accruals?297 cited
  • 2007Evidence on the Tradeoff Between Real Manipulation and Accrual Manipulation210 cited
  • 2005What are the consequences of real earnings management209 cited

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1996
Dividend-based earnings management: Empirical evidence from Finland
190 cited

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