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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 367 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 1037 | PDF English Downloads 307 PDF Português (Português (Brasil)) Downloads 305 | 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 798 | PDF English Downloads 226 PDF Português (Português (Brasil)) Downloads 261 | 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 726 | PDF English Downloads 197 PDF Português (Português (Brasil)) Downloads 200 | 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 778 | PDF English Downloads 240 PDF Português (Português (Brasil)) Downloads 358 | 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 858 | PDF English Downloads 233 PDF Português (Português (Brasil)) Downloads 289 | 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 778 | PDF English Downloads 219 PDF Português (Português (Brasil)) Downloads 250 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146