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

Published: 2013-10-01


Editorial

Editorial

Fernando Galdi
Abstract 194 |

Articles

Earnings management in Brazil: a survey of the literature

Antonio Lopo Martinez
Abstract 672 | PDF English Downloads 142 PDF Português (Português (Brasil)) Downloads 145 | 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 515 | PDF English Downloads 95 PDF Português (Português (Brasil)) Downloads 102 | 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 502 | PDF English Downloads 75 PDF Português (Português (Brasil)) Downloads 80 | 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 518 | PDF English Downloads 89 PDF Português (Português (Brasil)) Downloads 177 | 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 580 | PDF English Downloads 94 PDF Português (Português (Brasil)) Downloads 128 | 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 533 | PDF English Downloads 86 PDF Português (Português (Brasil)) Downloads 90 | DOI https://doi.org/10.15728/bbr.2013.10.4.6

Page 133-146