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:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772024000300506&lng=en&tlng=en
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