Association between earnings management and non-GAAP measures

Association between earnings management and non-GAAP measures

Purpose: To investigate the association between Abnormal Book-Tax Differences (ABTD) and the measures of Earnings Before Interest, Taxes, Depreciation, and Amortization (EBITDA), and Adjusted EBITDA, as reported by Brazilian publicly traded companies. Methodology: Use of canonical correlation on...

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Bibliographic Details
Main Authors: Gleison de Abreu Pontes, Sirlei Lemes, Jéssica Rayse de Melo Silva, Patrícia de Souza Costa
Format: Article
Language:Portuguese
Published: Universidade Federal do Rio Grande do Norte 2025-07-01
Series:Revista Ambiente Contábil
Subjects:
Canonical correlation; EBITDA; Adjusted EBITDA; Earnings management; Non-GAAP measures; Earnings quality.
Online Access:https://periodicos.ufrn.br/ambiente/article/view/40759
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