ECONOMÍA DE LA EMPRESA Y CONTABILIDAD
Department
Lúcia Lima
Rodrigues
Publications by the researcher in collaboration with Lúcia Lima Rodrigues (3)
2019
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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
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Evidence of earnings management using accruals as a measure of accounting discretion
Tékhne, Vol. 10, Núm. 1, pp. 3-14
2011
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Accruals as an Earnings Management Instrument: Models of Aggregate Accruals
Tékhne, Vol. 9, Núm. 16, pp. 31-65