Life Cycle Stages and Earnings Quality in Brazil

Ailza Silva de Lima, Evelyne Vilhete Antonio de Carvalho, Edilson Paulo and Luiz Felipe de Araújo Pontes Girão

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2015, vol. 19, issue 3, 398-418

Abstract: The aim of this study was to analyze the effect of the life-cycle stages (LCS) of companies listed on BM & FBovespa regarding the quality of accounting information (AIQ), from 1995 to 2011. After companies were classified according to their LCS, AIQ were measured by conservatism, earnings and cash flows persistence, and earnings management. Our results suggest that there are significant differences in accounting quality, except for earnings management, in Brazilian companies' life-cycle stages.

Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:19:y:2015:i:3:1111

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