Race
 2014
DOI: 10.18593/race.v14i1.4065
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THE LINK BETWEEN EARNINGS MANAGEMENT AND DIGITAL PATTERN / O elo entre gerenciamento de resultado e padrão digital

Jennifer Martínez‐Ferrero
1
,
Beatriz Cuadrado‐Ballesteros
2
,
Marco Antonio Figueire do Milani Filho
3

Abstract: According to Dechow and Dichev (2002) and Lin and Wu (2014) Keywords: Earnings management (EM). Financial Reporting Quality (FRQ). Benford's Law. O elo entre gerenciamento de resultado e padrão digital

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