(Universidade Federal do Espírito Santo, 2020-04-29) Silva, Vitor Correa da; Junior, Annor da Silva; https://orcid.org/0000000341245277; http://lattes.cnpq.br/6915277167080656; https://orcid.org/; http://lattes.cnpq.br/; Carneiro, Teresa Cristina Janes; https://orcid.org/0000000199871460; http://lattes.cnpq.br/3412619629209873; Almeida, Jose Elias Feres de; https://orcid.org/; http://lattes.cnpq.br/0351268814121118; Silva, Alfredo Rodrigues Leite da; https://orcid.org/0000000259431185; http://lattes.cnpq.br/7360327621106156; Bortolon, Patricia Maria; https://orcid.org/0000000180873837; http://lattes.cnpq.br/6847890114495039
This research aims to identify the moderating effect exerted by the shareholding concentration in the relationship between accruals earnings management and the dividends in the Brazilian public firms traded in [B]³. Considering that earnings management re