#3132. Accruals mispricing versus risk: Analyzing the influence of external monitoring in Brazil

October 2026publication date
Proposal available till 29-05-2025
4 total number of authors per manuscript3000 $

The title of the journal is available only for the authors who have already paid for
Journal’s subject area:
Business, Management and Accounting (miscellaneous);
Finance;
Accounting;
Places in the authors’ list:
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Abstract:
The article explores the role of external monitoring as an alternative corporate governance mechanism associated with risk and misjudgment of accruals in the Brazilian market. The results suggest an anomaly in charges for companies with low levels of external monitoring and suggest greater power in estimating the discretionary component of charges.
Keywords:
accruals; Brazilian market; external monitoring; mispricing; risk

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