GERENCIAMENTO DE RESULTADOS CONTáBEIS E O ANúNCIO DOS RESULTADOS CONTáBEIS PELAS COMPANHIAS ABERTAS BRASILEIRAS

摘要

Normal 0 21 false false false MicrosoftInternetExplorer4 The main goal of this research is to verify if existence relevant differences between the levels of discretionary accruals related to the announcement of financial statements period. The empirical r