Fátima Pinho
Dados Biográficos
| ID | 9210693 |
|---|---|
| NOME | Fátima Pinho |
| PRENOMES | Fátima |
| SOBRENOME | Pinho |
| ASSINATURA | PINHO F |
| AFILIAÇÕES | University of Aveiro |
| VERIFICADO | Não |
| TOTAL DE OBRAS | 1 |
| TOTAL DE CITAÇÕES | 0 |
| OBRAS COMO AUTOR | 1 |
| OBRAS COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2020 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2020 |
| ÍNDICE H | 0 |
Political competition as a motivation for earnings management close to zero
Purpose The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals. Design/methodology/approach Quantitative methodology. Findings Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such pur…
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Political competition as a motivation for earnings management close to zero
Purpose The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals. Design/methodology/approach Quantitative methodology. Findings Results indicate that, in those municipalities where political competition is greatest, there is a greater tendency to report positive net earnings close to zero. This study also indicates that for such pur…
Accountability (1 obra) · Accounting (1 obra) · Accrual (1 obra) · Auditing, Earnings Management, Governance (1 obra) · Business (1 obra) · Earnings (1 obra) · Earnings Management (1 obra) · Economics (1 obra) · Economy (1 obra) · Fiscal Policies and Political Economy (1 obra)