Vol 10 No 4 (2013): October to December 2013

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 44 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 185 | PDF English Downloads 37 PDF Português (Português (Brasil)) Downloads 44 | DOI https://doi.org/10.15728/bbr.2013.10.4.1

Page 1-29

Venture capital and earnings management in IPOs

Sabrina P. Ozawa Gioielli, Antonio Gledson de Carvalho, Joelson Oliveira Sampaio
Abstract 128 | PDF English Downloads 28 PDF Português (Português (Brasil)) Downloads 33 | DOI https://doi.org/10.15728/bbr.2013.10.4.2

Page 30-64

The Role of economic variables and credit portfolio attributes for estimating discretionary loan loss provisions in Brazilian banks

José Alves Dantas, Otavio Ribeiro de Medeiros, Paulo Roberto Barbosa Lustosa
Abstract 132 | PDF English Downloads 23 PDF Português (Português (Brasil)) Downloads 23 | DOI https://doi.org/10.15728/bbr.2013.10.4.3

Page 65-90

Earnings management in Brazilian credit unions

Saulo Cardoso Maia, Valéria Gama Fully Bressan, Wagner Moura Lamounier, Marcelo José Braga
Abstract 138 | PDF English Downloads 29 PDF Português (Português (Brasil)) Downloads 45 | DOI https://doi.org/10.15728/bbr.2013.10.4.4

Page 91-109

The Effect of Brazilian convergence to IFRS on earnings managment by listed Brazilian nonfinancial companies

Marta Cristina Pelucio Grecco
Abstract 137 | PDF English Downloads 30 PDF Português (Português (Brasil)) Downloads 37 | DOI https://doi.org/10.15728/bbr.2013.10.4.5

Page 110-132

Brazil’s adoption of IFRS: fertile ground for examining earnings management

Gina Cavalier-Rosa, Samuel L. Tiras
Abstract 141 | PDF English Downloads 26 PDF Português (Português (Brasil)) Downloads 26 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146