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dc.contributor.advisorSoares, Rodrigo Oliveira
dc.contributor.authorSantana, Alex Fabiano Bertollopt_BR
dc.date.accessioned2015-03-05T19:14:41Z
dc.date.accessioned2022-09-22T19:08:17Z
dc.date.available2015-03-05T19:14:41Z
dc.date.available2022-09-22T19:08:17Z
dc.date.issued2008-09-24
dc.identifier.urihttps://hdl.handle.net/20.500.12032/57366
dc.description.abstractThe objective of this study was to determine whether the forms of compensation for executives of companies Latin American influence earnings management. There was an empirical analysis of 48 companies, of 4 different Latin American countries in a period of 5 years (between 2002 and 2006), which totaled of 240 observations. To check the occurrence of earnings management in Latin American companies, the model adopted was Kang and Sivaramakrishnan (1995). The statistical tests used to the validity of regressions were: Mann-Whitney U test and Wald. The findings the study showed signs of greater level of earnings management in companies that ofter variable pay to their executives.en
dc.description.sponsorshipNenhumapt_BR
dc.languagept_BRpt_BR
dc.publisherUniversidade do Vale do Rio do Sinospt_BR
dc.rightsopenAccesspt_BR
dc.subjectaccruals discricionáriospt_BR
dc.subjectdiscretionary accrualsen
dc.titleGerenciamento de resultados e remuneração dos executivos nas companhias latino-americanaspt_BR
dc.typeDissertaçãopt_BR


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