FAMILY CONTROL AND EARNINGS MANAGEMENT IN BRAZILIAN LISTED COMPANIES: A RELATIONSHIP MEDIATED BY AGE

A family-owned company potentially represents the realm of the agency theory because, if on one side this kind of organization shows lower Type I agency conflicts due to the proximity between ownership and management, on the other side it emphasizes Type II conflicts, within ownership, between major...

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Veröffentlicht in:Revista universo contábil 2019-11, Vol.15 (1), p.151
Hauptverfasser: Tommasetti, Roberto, Macedo, Marcelo Alvaro Da Silva, Constantino, Fabricia De Farias da Silva, Sarlo Neto, Alfredo
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Sprache:eng
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