Effects of firm life cycle on matching and accrual quality

Effects of firm life cycle on matching and accrual quality

ABSTRACT This study examines the effects of life cycle stages on the quality of revenue-expense matching and accruals of Brazilian public listed companies, and how matching affects accrual quality. Studies on the effects of firm life cycle stages on revenue-expense matching are still incipient. Furt...

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Bibliographic Details
Main Authors: Ana Mariella Bandeira, José Elias Feres de Almeida
Format: Article
Language:English
Published: Universidade de São Paulo 2024-12-01
Series:Revista Contabilidade & Finanças
Subjects:
life cycle stages
matching
accrual quality
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000300506&lng=en&tlng=en
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