A RELA??O ENTRE GERENCIAMENTO DE RESULTADOS CONTáBEIS E O CUSTO DE CAPITAL DAS COMPANHIAS ABERTAS BRASILEIRAS

摘要

The purpose of this study was to investigate the relationship between the accounting earnings management and the cost of capital of Brazilian companies. The data were obtained from Economática? in the period from 2004 to 2006. The models Modified Jones, T