Financial statement comparability and earnings management under alternative standards
A study of Brazilian electrification cooperatives
Bibliographic Data
| ID | 6459345 |
|---|---|
| Authors | Paulo Vitor Souza De Souza (0000-0001-5746-1746), Allison Manoel De Sousa (0000-0002-5959-6078) |
| Year | 2025 |
| Volume | 97 |
| Pages | 102058-102058 |
| Publication date | 2025-09-24 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Utilities Policy (JOURNAL) |
| Journal identifiers | ISSN: 0957-1787 • E-ISSN: 1878-4356 |
| Publisher | Elsevier BV (PUBLISHER) |
| DOI | 10.1016/j.jup.2025.102058 |
| OpenAlex | W4414481077 |
| Language | EN |
| References cited | 40 |
Auditing, Earnings Management, Governance · Corporate Finance and Governance · Financial Reporting and Valuation Research
| Citation velocity | historical |
|---|---|
| Highly cited | No |