@article{articlec48f5c41,
title   = {The consolidation trap: empirical evidence from differences in earnings management incentives and practices in Brazil},
author = {Almeida, José Elias Feres de and Braunbeck, Guillermo Oscar and Furuta, Fernanda and Carvalho, Luiz Nelson Guedes de},
year = {2013},
doi = {10.14392/asaa.2013060201},
journal   = {Advances in Scientific and Applied Accounting}
}