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Ownership and Control Struture, Corporate Governance and Income Smoothing in Brazil
(Corporate Ownership & Control, 2010)
Income smoothing is a longstanding practice under the more general category of earnings management. As the name suggests, it consists of smoothing out the fluctuations of the income series. This article examines the ...
Analysis of corporate governance regulatory framework for Argentina
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2018-02-01)
Corporate governance (CG) describes how a company should be managed, directed and controlled, which involves the roles of shareholders and directors of the company, and the integrity of financial reports. The aim of this ...
Níveis de governança corporativa em cooperativas segundo código de melhores práticas de governança corporativa ibgcLevels of corporate governance in cooperatives according to best corporate governance code ibgc
(Universidade Federal de UberlândiaBrasilCiências Contábeis, 2018)
Corporate governance in Brazil, Chile, Colombia, Mexico and Peru: The determinants of risk in corporate debt issuance
(ECLAC, 2015-02)
This study builds on the Corporate governance and development of capital markets in Latin America report published by the Development Bank of Latin America (CAF) and the Economic Commission for Latin America and the Caribbean ...