Service quality and earnings management in Brazilian electricity distributors
Purpose: This article examines the relationship between service quality and earnings management in Brazilian electricity distributors. Design/methodology/approach: Service quality was measured using the Global Continuity Performance Indicator, as released by the Brazilian Electricity Regulatory Agency (ANEEL). To measure earnings management, the models by Dechowet al.(1995), Kothari et al. (2005), and Pae (2005) were used. Findings: […]
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