This paper investigates the use of earnings management by cooperatives to avoid reporting losses or earnings decreases. Based on a unique dataset comprising quarterly financial statements reported by 66 Brazilian agricultural cooperatives between 2000 and 2015, our results show that cooperatives...

Purpose: The aim of this article was to analyze how the presence of the elements that constitute organizational links are related to sensemaking in a cooperative system of medical work. Design/methodology/approach: A content analysis was conducted following interviews with the managers of the...