This study examines the prevalence of big bath accounting in an emerging market context. focusing on newly appointed CEOs of Brazilian firms. We find evidence of big bath accounting in Brazil and extends the big bath and CEO turnover literature by documenting a limit to downward earnings manipulation and by using Brazil as a source of study. Our results suggest that incumbent CEOs hav... https://parisnaturalfoodes.shop/product-category/organic-shea-butter/