Publicacions en col·laboració amb investigadors/ores de Instituto Politécnico do Cávado e do Ave (3)

2019

  1. An Overall Perspective of Income Smoothing as a Strategy of Earnings Management

    International Financial Reporting Standards and New Directions in Earnings Management, pp. 53-76

2012

  1. Evidence of earnings management using accruals as a measure of accounting discretion

    Tékhne, Vol. 10, Núm. 1, pp. 3-14

2011

  1. Accruals as an Earnings Management Instrument: Models of Aggregate Accruals

    Tékhne, Vol. 9, Núm. 16, pp. 31-65