Av. Reitor Miguel Calmon, s/n
Vale do Canela
Salvador, Bahia
Brazil
Federal University of Bahia (UFBA)
Ownership and control structure, corporate governance, income smoothing
Income Smoothing, Ratings, Risk Agencies, Bonds
Controladoria, Práticas Orçamentárias, Efeito Framing, Abordagem Comportamental, Controllership, Budget Practices, Framing Effect, Decision Making, Behavioral Approach
Income Smoothing, Abnormal Return, Risk, Portfolio Selection