Resume
This work is cataloged in the Scientific Portal. Officially published in International Financial Reporting Standards and New Directions in Earnings Management (2019). Referenced as: "Andreia Sofia Neves de Sousa; Góis, Cristina Maria Gabriel Gonçalves ; Clara Margarida Pisco Viseu".
The complete abstract and full text can be accessed directly at the official DOI: https://doi.org/10.4018/978-1-5225-7817-8.ch005